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

Question

Quizplus · Accepted Answer

The budgeting process is forward-looking and focuses on setting goals for the future. It does not aim to evaluate past performance but rather to use historical data as a basis for projecting future performance. Therefore, management's focus on past performance is not increased by the budgeting process.

Which of the Following Is Not Increased by the Budgeting