Explanation: The behavioral considerations of budgeting encourage managers and other employees to strive for achieving the goals of the organization.
7) Management is primarily a human activity that should focus on encouraging individuals to do their jobs better.
B) In a cost-benefit analysis, both costs and benefits are not easy to measure.
d. Accrual accounting provides a uniform method to measure an organization's financial performance.
a. A cost-benefit approach would not be appropriate for a decision to install a budgeting system.
d. is not relevant in today's cost accounting environment.