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Budgets have many purposes. Which of the following is NOT a purpose of budgets?

ID: 2438794 • Letter: B

Question

Budgets have many purposes. Which of the following is NOT a purpose of budgets?

Help management plan and coordinate operations

Provide a means to control costs by setting spending limits

Provide a benchmark for future performance evaluation

Help improve disclosure to stockholders in financial reports

A.

Help management plan and coordinate operations

B.

Provide a means to control costs by setting spending limits

C.

Provide a benchmark for future performance evaluation

D.

Help improve disclosure to stockholders in financial reports

Explanation / Answer

Option D is right

Budgets doesnot help to improve disclosure to stock holders in financial reports.

Because budgets are used to control costs and expenditure by setting spending limits and used as a benchmark for future performance evaluation i.e comparing actuals with budget and evaluate the reasons for such variance and helps management to rectify it.

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