Typically, the best information comes from the lower-level managers who are responsible for running the day-to-day operations of the company because they have the best knowledge about their part of the organization; however, these lower-level managers will not provide the most accurate information during the budget creation process. This happens because these managers suspect they will eventually be evaluated against the budget to see how well they performed. As such, they prefer to provide estimates and assumptions about future performance that they are reasonably sure they will be able to meet. Companies therefore should not rely on lower-level managers to provide the assumptions used in creating an operating budget; rather, the CEO and top executives should prepare the entire operating budget and give it to lower-level managers to implement instead. Do you agree with this? Why or why not? How do you think a company can successfully manage both creating an accurate operating et and then evaluating its performance?