So, The Appropriate Managment/Funding of Pensions Should Be @ the Top Of The Performance
Yes and no. They must be factored into the big picture since running a company is no different than a football game where the scrore board tells the most important outcome. Same in running a company where the final profit or loss is what is of outmost important end-result. Surely pensions must be factored in but not to the point of short changing the employees or for that matter the shareholders.
Let it be known that it was the former CEO of then AT&T Bob Allen's famous saying that "people are our most important asset." IMO, he was being very dishonest when saying that since immediately thereafter he would turn around and fire tens of thousands of innocent working-class people while giving himself the most generous increases and bonuses he could get away with.