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They should have put the second order on the books immediately. All companies have a ledger. Failure to understand the use and management of this ledger causes these types of problems.

In the articled example, you could put something like a "buy back" on the books, so while your budget is temporarily reduced to benefit the company, the end of year shows the same amount you _would have_ spent, so next year you don't have to fight uphill for "more money."



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