When reducing overheads, the following things are very important and should be taken into consideration.
First of all, less advertising is the most important factor since advertisements are very expensive and sometimes not cost-effective. If your company spends too much money on advertising but can’t get the profits you expect, your margins will be lower.
Saving energy, on the other hand, is also essential because electricity bill is a big part of your overheads. If you can save energy, for example, turn off the computers and air conditioning when you don’t use them, and turn off the lights when you are not in the office, you will be able to save some money. Otherwise, you may need to pay more money than you need to.
So that’s why i think these two factors are both important.