Sally is the CFO of a tourism agency, which organises international ski tour packages. They have sales teams located in New Zealand, Australia, Japan and Canada. Normally, the sales forecast is generated by the executive team at the organisation's headquarters and the annual budget targets are communicated down to the sales employees. However, Sally is considering adopting a more participative style of preparing the budget. Describe and explain two potential advantages of adopting participative budgeting in this context.