Budgeted performance is a better criterion than past performance for judging managers." Do you agree? Explain.

A$.$ Disagree$-$past performances better gauge how a manager has performed. The budgets can only tell you how they expect to perform, not their actual results.

C$.$ Agree$-$because inefficiencies included in past results can be detected and eliminated in budgeting. Also, future conditions may be expected to differ from the past, and these can also be factored into budgets.