The department's travel expenses have exceeded the budget for three consecutive quarters. At the meeting, the manager said, "These young people are naturally spendthrift and can only be corrected by fines." The supervisor added: "Currently, travel expenses are fully covered by the company, so any savings have no bearing on employees' personal interests." Which of the following measures is most likely to change the mechanism that repeatedly produces waste?

Answer: B

• APublicly criticize the departments that exceeded the budget, and deduct points from their quarterly performance scores.✗ Wrong—this is a post-hoc punishment targeting the result of exceeding the budget, not the root cause of 'savings have nothing to do with personal interests,' reflecting the misconception that accountability can force good behavior.
• BAllocate a portion of the savings to employees' personal rewards, tied to their expense reimbursements.✓ Correct—this changes the incentive mechanism: once savings are linked to personal gains, behavior will adjust with the system; this directly addresses the mechanism that repeatedly produces waste.
• CAppoint a stricter administrative supervisor to review every travel expense reimbursement claim individually.✗ Wrong—this only intensifies the superficial check at the reimbursement stage; once the review loosens, waste continues as before, reflecting the misconception that adding staff and checks equals changing the mechanism.
• DMandate that all business trips use economy class and stay at designated hotels with negotiated rates.✗ Wrong—this rigid cap compresses the cost of each single expenditure but neither explains nor changes why employees lack the motivation to save, reflecting the misconception that tightening standards is a cure.