[etripe]

There's a solution to that. Internal debiting between departments. Without it (as is usually the case now), sales is always seen as a net plus to the company, because they bring in new revenue, and can do no wrong.

With it, sales departments can spend more than they have, because they sell for X and need to pay production, IT and project management Y1, Y2 and Y3. An unrealistic deadline would put them in the negative due to overtime payments, attrition, etc. So would unclear requirements, failing to do their due diligence, selling science fiction...