Cost of Goods Sold. Can you negotiate with suppliers for discounts based on year to date purchases or other shipping programs? Do you ask for allowances from vendors for past date cancellation orders, or orders shipped outside of the start/stop order dates?
Marketing. Analyze where your optimal return on investment occurs, proactively seek out deals from channel partners and request support from your product suppliers - they all have a vested interest in your success. Have you shifted your allocation of resources to more cost effective means in 2010? Can you expect to produce the same savings in the second half of the year?
Payroll. Assess training and development requirements and delay/eliminate where possible, increase the utilization of more productive sales staff and contingency plan for deferred bonuses
Technology. Re-assess near term capital expenditures to ensure adequate payback hurdles and make due with current non-sales critical assets
Rent. Assess the real estate market, gather data and speak to your landlord about reductions in rent
Banking and Credit Card Fees. Consider incentives to generate cash sales and negotiate with your banker and credit card processing companies for reductions in all fees
By throughly reviewing the expenses that you do have, and looking at the areas where you can negotiate more effectively with suppliers, I'm confident you can save quite a few more pennies before the end of 2010!