I've seen car dealers offering significant discounts because they are trying to hit their end-of-quarter target. I've locked-in phone contracts with service at below the actual handset cost (when multiplied out by the contract duration) because I called late in the day on the last day of the quarter, and staff are trying to hit bonuses.
Something you do see a lot in telecoms is entering an outsourcing contract where you transfer your own (skilled, experienced) engineering staff out to the contractor - this is long-term suicide, but in the short-term it reduces your outgoings on the balance sheet.
To me, this is proof that it's just a game of short-term balance-sheet bingo, and I think you hit the nail on the head - the managers won't have to deal with this, as they'll bounce to another "generic business role" and ruin that organisation in a few months.