List roles budgets that play in an organization


Assignment task: Budgeting at MHL Company: More heat than Light Shed at Performance Review meeting

1. Briefly, list the various roles budgets can play in an organization. In other words, why do companies budget?

2. Was it reasonable for the production manager, Creatore, to be faulted for exceeding the budgeted monthly production cost of $2,379,250? Why or why not? Based only on information provided in the case, give at least two reasons to justify your answer. Prepare a revised performance report for August that is more appropriate for measuring the production department's performance.  Hint: prepare a flexed budget.

3. Based on case information, list three performance measurement and performance-based incentive problems at MHL. The problems should be linked to the control aspect of budgeting and extend to performance measurement and incentive compensation. For each problem, provide one solution.

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