Study Says Lakers, Celtics, Heat Smartest NBA Spenders

Year in and year out people sit trying to examine who the best NBA personnel men are. Who run their organizations the best? Who are the smartest spenders?

Bloomberg Businessweek came up with a ranking of how well NBA Franchises spend their money.

They used payroll data to calculate how much a team spent per win.

Then they compared it to the league average.

Your winner is the los Angeles Lakers.

2. Boston Celtics

3. Miami Heat

4. Orlando Magic

5. San Antonio Spurs

The Timberwolves and the New York Knicks were the worst.

What do you guys think.