Some departments did not meet the budget due to external factors: the sales bonus that was offered to sales people; were not offered to everyone. Recommendations: there should be a buffer in the budgets created to allow for external factors that can"t be controlled by employees. It is important to stress the importance of change and persuade the managers of the benefits so they can spread the word to their employees. It is important to determine whether the dealership managers have the necessary competencies to fulfill all of their obligations. It is tough to say that they have the necessary qualifications to hire, fire and market products.