Of course in this setting, a supervisor's incentive is to spend his entire capital budget, and exert effort to get a bigger ration. Such feelings can disrupt morale and negatively impact operating performance. Managerial accounting tools such as Economic Value Added or EVA represent an attempt to tie the capital budgeting process to the operating budget process. Supervisors are not evaluated on operating performance, but on return on invested capital. If this is implemented successfully, it would make a dramatic difference on incentives and notions of fairness within the organization.
Successful implementation is complex, however.
Consider the staff function. These folks do not typically generate revenue, and invest large amounts of capital on IT .