Which of the following is not a benefit of budgeting? O It plays an important role in communication within the organization. It serves an important role in motivating and rewarding employees. O It builds organizational slack. It forces managers to look to the future. QUESTION 14 Which of the following is the backward-looking phase of the planning and control cycle? O Implementing O Control Planning O Executing QUESTION 15 Which of the following costs will not be relevant to the decision of whether to buy a new car or keep the old one? O Depreciation of old car O The fuel cost of new car Selling price of the old car Maintenance costs of old car QUESTION 16 What is the term for the most constrained resource? The contribution margin The opportunity cost The bottleneck The constrainment