Provide five reasons why poor attitudes could arise when a budget is implemented.
【参考答案及解析】
(a) Managers might put in only just enough effort to achieve budget targets, without trying to beat targets. (b) A formal budget might encourage rigidity and discourage flexibility in operational decision-making. (c) Short-term planning in a budget can draw attention away from the longer-term consequences of decisions. (d) Co-operation and communication between managers might be minimal. (e) Managers will often try to make sure that they spend up to their full budget allowance, and do not overspend, so that they will not be accused of having asked for too much spending allowance in the first place.
(a) Managers might put in only just enough effort to achieve budget targets, without trying to beat targets. (b) A formal budget might encourage rigidity and discourage flexibility in operational decision-making. (c) Short-term planning in a budget can draw attention away from the longer-term consequences of decisions. (d) Co-operation and communication between managers might be minimal. (e) Managers will often try to make sure that they spend up to their full budget allowance, and do not overspend, so that they will not be accused of having asked for too much spending allowance in the first place.