Again though, it's not done "so your husband's boss can get a bonus". The company doesn't think "we really want to hand this guy a bonus, so let's come up with some way to reduce costs so we can do that". They think: We need to reduce costs. Perhaps if we give management an incentive to reduce overtime in their departments, the cost of that incentive will be outweighed by the savings in labor costs within the department.
But it IS "person A increasing their paycheck while decreasing person B's paycheck." And the corporation makes that possible, even has encouraged it. And it's @#%^ed up.