Brice Hill, a corporate vice president of finance operations at Intel, advocates for "reverse engineering" budgets to determine if a company's budget aligns with its stated strategy. He believes a budget should clearly reflect strategic priorities like increasing sales or accelerating new product development through investments. Some companies have applied this concept internally by reorganizing their FP&A function into front, middle, and back offices to better support the business if collaboration is a stated priority. The lesson is that for a budget or FP&A function to be effective, resources must be allocated in a way that is consistent with the strategic goals.