In most organizations, budgets serve more than one purpose. That is, they are often used for both and If managers are rewarded for meeting budget targets (i.e., part of their compensation depends on it), then targets should probably be determined in a manner and targets should be achievable. Organizing; goal-setting; top-down; barely Planning; controlling; bottom-up; highly Planning; organizing; bottom-up; highly Financing; controlling; top-down; highly