Deborah Dashley, young president of VIP Corp., has described her company's budgeting procedures in the following way.

Our controller is a real go-getter so I just turn the budgeting process over to him. He has access to all the past sales records so he can prepare a sales forecast as well as anybody in the company. And he is excellent with figures, so he can develop the budgeted costs much faster than any of our operating people. He develops the master budget and submits it to me. I make any changes I think are necessary and turn it back to him. From then on his people can develop the departmental budgets for the rest of the company. I have thought about letting the operating people get involved, but that would distract them from more productive work. As long as the budget goals are difficult to attain, our workers will be motivated to improve their performances. Comment on any problems which you perceive might result from the above procedures. What improvements can you suggest?