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To cut costs, one physician fires his office manager and hires his untrained spouse. Another denies health coverage to employees and wonders why she is unable to fill positions. Yet a third spends more time finding ways to allocate overhead to a new partner than seeing patients. When it comes to reducing overhead, all three of these are common mistakes that Randy Bauman, a physician practice consultant with Delta Healthcare in Brentwood, TN, has grown accustomed to seeing during his interactions with physician practices.