Which of the Following Is Not an Advantage of Budgeting

Multiple Choice

Which of the following is not an advantage of budgeting?

A) Provides assurance that accounting records are in accordance with generally accepted accounting principles
B) Forces coordination among departments to promote decisions in the best interests of the company as a whole
C) Provides advance notice of potential shortages, bottlenecks, or other weaknesses in operating plans
D) Provides a way to evaluate performance