Answer (B) is correct . Operating budgets seldom set out long-range strategic concepts because they usually deal with the quantitative allocation of people and resources. Strategic concepts are overall goals for the organization and are almost always stated in words.
Answer (A) is incorrect because Budgets do commit company resources in that the allotment of scarce resources is the primary purpose of a budget.
Answer (C) is incorrect because Budgets do integrate organizational activities. Failure of a budget to integrate activities will result in the budgeting of more or less materials and resources than are available to the organization.
Answer (D) is incorrect because Subsidiary plans can be made directly from overall budgets.
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