need help please explain in detail

In the face of an imminent revenue shortage for the next fiscal year, a clinic's chief financial officer must plan how to achieve a balanced budget. First, she decides to require every department to cut expenses for employee education and training by 5% as a result of comparing the clinic's expenses for employee education and training with that of similar clinics. Second, she determines it is necessary to create a new budget that prioritizes every expense line item. She does not involve lower-level or middle-level employees in her decision-making. Do you agree with the decisions she made? Explain your position as it relates to the appropriate chapter