Which of the following is NOT a major benefit of budgeting?

A.It compels managers to think ahead.

B.It provides definite expectations that are the best framework for judging subsequent

performance.

C.It aids managers in coordinating their efforts, so that the objectives of the organization as

a whole match the objectives of its parts.

D.It allows managers to operate day-to-day, reacting to current events rather than planning

for the future.