Its the managements
fault
It happens everywhere when we get told "you cant have another seat at superwhizzy CAM software because it costs £5000/seat"
Only to be told the next day "The boss has just ordered a new carpet for the offices at £80/m^2... oh and have you done that 5 axis robot program yet?"
If you think that there are essential and non-essential business expenses, then you are a dumb ass, because ALL spending on the business is essential