All the following are considered to be benefits of participative budgeting, except for: When managers set their own targets for the budget, top management need not be concerned with the overall profitability of operations. The budget estimates are prepared by those in directly involved in activities. Managers are held responsible for reaching their goals and cannot easily shift responsibility by blaming unrealistic goals set by others. Individuals at all organizational levels are recognized as being part of a team; this results in greater support for the organization.