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Rainbow, Inc.,?recently appointed Margaret Joyce as vice president of finance and asked her to design a new budgeting system. Joyce has changed to a monthly budgeting system by dividing the company’s annual budget by Joyce then prepared monthly budgets for each department and asked the managers to submit monthly reports comparing actual to budget. A sample monthly report for Department?A is shown below.  This monthly budget has been imposed from the top and will create behavior problems. All of the following are causes of such problems exceptA. The use of a flexible budget rather than a fixed budget. B. Top management authoritarian attitude toward the budget process. C. The inclusion of noncontrollable costs, such as depreciation. D. The lack of consideration for factors, such as seasonality. |