6.1 How are budgets related to organisational strategies? 6.2 Describe the types of information that managers use to develop budgets. 6.3 How are the master budget and flexible budget related? 6.5 How can budgeting assist an entity to efficiently use its human resources? 6.6 What are the objectives of participative budgeting? 6.7 What methods do organisations use to minimise budgetary slack? 6.8 What adjustments should be made to static budgets before they are used for management performance evaluation? 6.9 What are some of the challenges that organisations face when allocating budget authority and responsibility