Business acumen: supervisors, managers, leaders

Many first line supervisors / team leaders don't have direct budgetary responsibilities, but they impact significantly the financial health of the organization. Consequently, first line people feel if the company doesn't trust them with financial responsibilities it is someone's problem and they don't include financial ramifications in their decision making. Organizations are missing a significant resource to help cut costs. We always include business acumen in our skills development, even if they don't have budgetary responsibility, because of the supervisor's / team leader's impact on the company financials.