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. Smiths view
• B.Jims view
• C.Susans view
• D.None of the above