Question $8(2$ points$)$

Which of the following is a benefit derived from budgeting?

A$)$ Budgeting avoids the need for incentives to improve employee performance

B$)$ Budgeting eliminates the need for coordination across departments

C$)$ Budgeting provides a basis for evaluating performance

D$)$ Budgeting avoilds needing industry and economic factors in decision making

E$)$ Budgeting focuses management's attention on past performance