Represents the proper objective for the budgeting process

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Jim, the radiology department director, believes the annual operating budgeting process is a tool used to increase his department through the addition of staff and supplies. Susan, the laboratory department director, believes the annual operating budgeting process is a tool used to control costs. Dr. Smith, the emergency department director, considers the budgeting process a nuisance and believes he should simply increase all revenues and expenses by five percent for the coming year to achieve a budget. Whose viewpoint represents the proper objective for the budgeting process?

A. Dr. Smith’s view

B. Jim’s view

C. Susan’s view

D. None of the above

Reference no: EM131491867

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