Philippe Seigner, a charming business school graduate from the French Pyrenees, starts his career in business consulting at the posh Paris seat of McGregor. His first serious task is a delicate one, an audit at the Janson food cans factory in the provinces, which is about to be taken over. As he soon realizes, this will mean sacking about 80 employees, as his boss Hugo Paradis knew from the start. However, his Paris girl friend reproaches him collaborating with ruthless capitalism, as if any of the downsizing could be stopped or mitigated by him bowing out. Nevertheless, as he gets to knew the threatened staff better he considers risking his career when his boss orders him to chose who should go. Meanwhile the factory staff starts realizing what's about to happening.