At Western Container Corporation, a number of significant changes were made to the budgeting process, including the plants getting ownership of their budget.

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Western Container Corporation implemented several significant changes to their budgeting process, one of which was giving plants ownership of their budgets. This approach is aimed at enhancing accountability and operational efficiency by allowing those directly involved in plant operations to have a greater say in budgetary decisions.

At Western Container Corporation, a Number of Significant Changes Were