[SpicyLemonZest]

It's just how you have to structure a large organization to spend responsibly. You assign a budget to each function, you tell people to do the best they can within the budget, and if they come back and say "actually I'd like to spend even more money" you ask them to generate an explanation for why that's in the best interests of the business. And generating that explanation is kinda the whole purpose of the source article: the Harvard Business Review exists for managers and executives to discuss amongst each other as arguments for why their proposals and budget requests should be approved.