Another aspect that critics miss is that the company wants the money spent. If you only spend 50% of the budget, then you aren't "investing" the allocated capit

Another aspect that critics miss is that the company wants the money spent. If you only spend 50% of the budget, then you aren't "investing" the allocated capital in the project. Maybe you could have added another feature, etc. Yes, I agree that incentives can get strange, but that's the mindset to understand from executives.