a) Which of the following measure is not useful to reduce the challenges of budget preparation?

1.Applying bottom-up participation in budget preparation

2.Identifying the responsibility of key performing sectors

3.Encouraging managers to have their opinions in master budgeting process

4. Making the director unaware of negative performance

b) A manager may not be motivated to prepare budgets due to ----

1.Setting of achievable targets

2.Budgetary training process

3.Accurate findings of responsible persons failing to achieve targets

4. Feedback received on performance