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 5% for the coming year to achieve a budget. whose viewpoint represents the proper objective for the budgeting process? a. dr. smith's view b. jim's view c. susan's view d. none of these is correct.