Yet many do. Look at all expense items in evaluating what can be trimmed. The list goes on and on. Managers should be responsible for keeping expenses in their respective areas under control. Making them accountable for expenses and contirbution to profitability is important in meeting overall net profit objectives.
Every organization has a certain culture.
A small percentage of organizations have what we refer to as a high accountability, high performance culture while most others have something less than that. In too many businesses, the culture is such that employees are not expected to meet expectations that force them to stretch, yet are attainable. Rather the expectations either don't exist or are so low that even meeting them would not lead the business to becoming a high performance business. Again, it should be set high enough that when reached or exceeded the business is performing at a high level. But, it shouldn't be set so high that expectations are not able to be met.