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10 cards from this deck
Weighing advantages vs disadvantages of budgets
Establish specific financial goals for departments
Spotlight unnecessary spending & wasteful practices
Managers consider financial consequences of decisions
Clear spending limits prevent overspending
Give managers autonomy, motivating through responsibility
Too rigid, hard to respond to changing circumstances
Wide variances demotivate staff & waste resources
Actual sales lower than budgeted
Actual costs lower than budgeted
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