There's a recurring pattern in the business activities of software consultancies that I've observed time and again over the last 30 years. When economic times are good, consultancies over-hire and try to grow as rapidly as they can. They behave as if they believe the money will never stop flowing freely. Then, when the economy takes a dip, they have no financial cushion and no Plan B. The usual reaction is to lay off everyone who isn't billable at the moment of crisis, without considering which employees are strong contributors and which are (no offense intended) more expendable. Recently I asked myself: Is this good management?