I was bean counter and COO for both the companies I had shares in :-)
We made profits and had happy customers.
Its all copstr benefut analsysis. Troubvle is peole are too lazy to do it and so the bean counter sets a budget and everybody maxes out on it.
We got a new sales director 'whats my budget?' 'Nothing. You don't have one'.
'How do I get money to spend?
'You come to me and justify it'.