Why is it important for the nurse leader to provide a reasonable and fair operation budget?

Why is it important for the nurse leader to provide a reasonable and fair operation budget? Although budget figures are estimates of future projections, why and how should nurse leaders be prepared to explain short-term variations? Nurse leaders have many responsibilities when it comes to the development of the budget. What issues would be considered most important for the nurse leader in this process? How should a nurse leader prepare to handle minimum staffing requirement costs in the budget process in case this is challenged? Besides a department budget approach, what other alternative.