221). When creating a budget, a manager is entrusted to lay the blueprint for corporate spending for a project, department, or for the entire company. It is important for a manager to act ethically and make moral decisions while creating the budget. As we can learn from Proverbs 22:1 (ESV), “A good name is to be chosen rather than great riches, and favor is better than silver or gold.” Being a good Christian means more than just doing what you are told and being a good employee, it means we should make decisions based on our moral beliefs and perform our duties as directed by our Father. A budget consists of planning a company’s future and taking morality out of that process takes morality out of a company’s future (Wild & Shaw, 2016). Not only is it important to ethically create a budget, it is also important to ethically use the budget to measure the performance of a department or employee. Leviticus 19:15 (ESV) states, “You shall do no injustice in judgment; you shall not be partial to the poor nor defer to the great, but you are to judge your neighbor fairly.” When judging performance it is important to remember that solely basing performance on numbers can negatively affect employee 's behavior especially when the opportunity for the employee or department being judged does not have the …show more content…
Through effective inventory management, proper levels will ensure that a company will meet consumer demands and reduce the risk of loss. From a Biblical perspective, one can look at the story of Joseph and use his time in Egypt as an example. Genesis 39:6 states, “So he left everything he owned in Joseph 's charge; and with him there he did not concern himself with anything” (New International Version). Joseph would go on to manage the inventory of grain for the entire country of Egypt in preparation for the seven year famine. Management principles, such as Joseph’s, can be applied in business today. For example, under absorption costing, a manager can report increased income merely by producing more, which in turn would increase their bonuses (Wild & Shaw, 2015). This, in turn, would increase inventory that may not be sold and place the company at a potential for loss. Joseph’s success in Egypt can be attributed to effective inventory management and his high ethical and moral