Provide the theme summaries for the following conversation: 

Mrs. Johnson: Excuse me, Mr. McKinnley, I have a question.
Mr. McKinnley: Of course, Mrs. Johnson. What is it?
Mrs. Johnson: I was wondering... The project we're currently working on...
Mr. McKinnley: What about it?
Mrs. Johnson: I have some ideas which possibly could improve the workflow...
Mr. McKinnley: That's great! What do you have in mind?
Mrs. Johnson: We could move some funds for later and use what we have left for current affairs.
Mr. McKinnley: And how do we manage that?
Mrs. Johnson: That's simple. We budget them not for the current task, but for the next one.
Mr. McKinnley: And what good will come of this?
Mrs. Johnson: The initial phase will seem cheaper and as far as I know the next phase is more cost consuming. 
Mr. McKinnley: That's actually not a bad idea. Let me ponder upon it and get back to you.

Summary: 
Mrs. Johnson suggests how to improve the work of the current project. She recommends saving money for the future, more expensive needs. Mr. McKinnley agrees with her.