Roger Farley has just been named chief executive officer of a high-technology company. Roger started in the budgeting section of the controller's office and has risen rapidly through the ranks of the organization. He has been so impressed with the importance of budgeting that he proposed creating a new vice president for budgeting since, as Roger noted, it was often difficult for a mere "supervisor" to obtain the complete cooperation of other division managers in the budgeting function.

Required Comment on the proposed new position and suggest other ways that Roger might accomplish his objectives.