Which of the Following Is Not a Major Benefit of Budgeting

Which of the following is not a major benefit of budgeting?

A) Budgeting compels managers to think ahead.
B) Budgeting aids managers in coordinating their efforts so the objectives of the organization as a whole match the objectives of its parts.
C) Budgeting provides definite expectations that are the best framework for judging subsequent performance.
D) Budgeting allows managers to operate day to day, reacting to current events rather than planning for the future.