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12. Which of the following is not a benefit derived from budgeting? A. Budgeting focuses management's attention on the future. B. Budgeting provides coordination of

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12. Which of the following is not a benefit derived from budgeting? A. Budgeting focuses management's attention on the future. B. Budgeting provides coordination of departments C. Budgeting provides a basis for evaluating performance. D. Budgeting assures the achievement of all goals

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