D) revised plan 18) A budget: A) is a quantitative expression of a proposed management plan B) helps translate strategy into actions C) aids in the coordination and communication among various business functions D) all of these answers are correct. 19) A budget can serve as: A) a planning tool B) a control tool C) a basis for preparing financial statements D) a planning and control tool 20) Employees how their performance is measured. A) pay close attention to B) pay no attention to C) rarely know D) None of the above are correct