Which of the Following Is Not an Advantage of the Budgeting

Multiple Choice

Which of the following is not an advantage of the budgeting process?

A) It can help management identify potential bottlenecks.
B) It can help facilitate goal congruence throughout the organisation.
C) It can force management to focus on the past and not be distracted by current activities of the organisation.
D) It can increase communication between various departments in the organisation.