Markowitz 's script for Horrible Bosses was sold at auction to New Line Cinema by Ratner 's production company Rat Entertainment in 2005 for a six @-@ figure amount . Ratner initially was interested in directing , but became occupied with directing the comedy Tower Heist . Frank Oz and David Dobkin were in talks to direct . Jonathan Goldstein and John Francis Daley rewrote the script in 2010 , and the project went into production with Seth Gordon directing .