To reduce costs, a company is considering a drastic

(A) Loyalty to the company will be reduced among those surviving the reduction, because they will perceive the status of even good managers as uncertain
-An disadvantage. Loyalty would be reduced and hence the performance of the company. Hence incorrect

(B) The restructuring of managerial jobs will allow business units to be adapted to fit a changing business environment
-An advantage to the company, as the company would be ready for the future. Hence correct

(C) The company will have a smaller pool of managers from which to choose in selecting future senior managers
-An disadvantage, smaller pool means lesser choice for the company

(D) Some of the best managers, unsure of their security against being fired, will choose early retirement
-An disadvantage. Some best managers leaving would effect the performance of the company

(E) The increased workload of managers remaining with the company will subject them to stress that will eventually affect their performance
-An disadvantage. Stress effects the managers performance, in turn effecting the company output.

Hence the answer is B

I'll get OA only on Saturday, but I believe it should be B.

Its B for sure

It is B