As someone who works in this area, you're definitely right. It's more than just revenue goals though since every department isn't directly linked to revenue but they all have goals and expectations. People just have a tendency to spend everything that's given to them in a corporate setting, particularly if it advances one of their departmental goals, even if it isn't efficient or financially sound.

That's why it's important for companies to link funding to plans and have proper controls in place to make sure money is being spent in accordance with that plan, or changes are being properly reviewed and approved.