Again I understand your perspective, if a business is running on the "red" of course you need to implement across the board cost cutting measures in order to stay afloat. The nurses being the biggest component of the healthcare team can help with cost control by a myriad of ways, as also can the other employees of the organization starting on the top.
But now comes the fallacy, why force the nurses to be accountable for every toilet paper, or gauze pack, when you see in the news that the hospital is posting record profits in years, that the CEO got a fat nice bonus, that the buildings are being renovated to make it look more like a 5 star hotel instead of a hospital. Like someone mentioned previously instead of micromanaging every little gauze pack, create a floor stock budget for these materials based on the average expense from previous years. And then from that point have the Unite Manager be more conscious of the overall floor stock budget and use.
Its easy again to look down from the top and point fingers to assign blame to others. But it is hard to look at one self in the mirror and realize that sacrifice and cost cutting has to start at the top; lead with example and others will follow.