Bose, General Manager of Fine Company, was now in the middle of his annual budget meeting.The goals of the meeting were to rank the tasks from highest priority to lowest in order to give priority to planned overhead activities that supported the tactical and strategic business plans, such as whether the next $100,000 should be spent on R&D or Sales Promotion in the coming year.It has produced an atmosphere of competition.Managers behaved as if they were in a zero-sum game that may create conflict among teams in the same organization.

Advise Bose on the most appropriatebudgetingprocess for Fine Company.