as from next year Santa will be
using a new business model
he'll be out sourcing his present making
to a Chinese manufacturer

Santa has found that there will be
cost savings by sending production off shore
for some considerable time
his work-shop has run as a losing straw

and his financial adviser  
has eloquently told him
to fix the balance sheet
which has looked rather slim

Santa is urgently addressing
his per unit labor costs
in an endeavor to curtail
all unnecessary imposts