Which of the following is not increased by the budgeting process?
A) Communication throughout the organisation.
B) Identification of potential bottlenecks or constraints.
C) Goal congruence between the personal goals of managers and the goals of the organisation.
D) Management's focus on past performance of the organisation.

Question

Quizplus · Accepted Answer

The budgeting process involves setting goals and targets for the future, and evaluating the performance of the organisation in relation to these targets. Therefore, it is focused on future performance rather than past performance. Communication, identification of potential constraints, and goal congruence are all increased by the budgeting process.

Which of the Following Is Not Increased by the Budgeting