Question

All the following are considered to be benefits of participativebudgeting, except for: (please provide the necessary briefexplanation to justify)

A.	Individuals at all organizational levels are recognized as beingpart of a team; this results in greater support for theorganization.

B.	The budget estimates are prepared by those in directly involvedin activities.

C.	When managers set their own targets for the budget, topmanagement need not be concerned with the overall profitability ofoperations.

D.	Managers are held responsible for reaching their goals andcannot easily shift responsibility by blaming unrealistic goals setby others