Soon after a company decides to cut its head count, the debate begins: Who should go?

In the current economic environment, a final decision can take weeks, according to executives and corporate advisers.

Workers remain in short supply, raising the stakes of determining who is expendable and who is worth keeping. With layoffs that target corporate staff, department heads often take the lead and human resources troubleshoots their lists, which can lead to intense debate and multiple rewrites. 

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This post first appeared on wsj.com

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