Rubick is an employee of Radiant Financial Corporation Ltd. He has been assigned the task of preparing budget for the company. He observed that in previous year budget was prepared on the basis of previous year figures and in various cases either the budgeted amount was lying unutilized, or it fell short. He wants to avoid such a situation in future Budgetary Process.

Explain the reason of over budgeting/short fall in the above listed case. Which of the budgetary technique should be used by Rubick so as to avoid Over Budgeting/Short Budgeting.