Which of the following is an advantage of the budgeting process?

Select one:

a. It requires very little input from various departmental managers, leaving them more time to devote to day-to-day activities.

b. It can define specific goals and objectives that may be used in evaluating future job performance.

c. It forces management to focus on the past and not be distracted by the day-to-day operations of the business.

d. It requires no communication between various managers in the organization