Which of the Following Is NOT a Benefit of Budgeting

Which of the following is NOT a benefit of budgeting?

A) Budgeting forces managers to consider relations across the value chain.
B) Budgeting provides a benchmark that motivates employees.
C) Budgeting forces managers to work in a silo, promoting only the goals of their department.
D) Budgeting provides a benchmark to help managers evaluate performance.