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 organization.
C) It encourages management to focus on the past and not be distracted by current activities of the organization.
D) It encourages communication among various departments in the organization.