题干：预算的首要优势是
A：不能代替管理
B：以预测为基础来计算利润
C：要不断的适应环境的变化
D：要去部门经理要和其他独立的部门沟通保持一致性
考点：Budgeting Concepts and Forecasting Techniques-Roles of Budgets
关键词：primary advantage
解题思路：预算的角色 PCMC policy-control-monitor-communication
Answer (D) is correct . A budget promotes goal congruence within a company. Departments must coordinate their activities with other interdependent departments in planning and developing the budget.
Answer (A) is incorrect because Budgeting, far from taking the place of management and administration, makes them even more important.
Answer (B) is incorrect because Basing the profit plan on estimates is a necessity, not an advantage.
Answer (C) is incorrect because Adaption to changing circumstances is a commitment that upper management must make; it is not inherent in a budget.
