Budgets meet the cost-benefit test. They are necessary to force managers to be disciplined and think about the future." Do you agree? Why or why not? The best responses will take a definitive position and use actual company examples (actual successes or failures with budgeting) to bolster the position. The best responses will also rely heavily on points made in the BUSINESS INSIGHT paragraph on Page 404 (depending on the edition) of the textbook, or insightful passages like it.