 the implementation of the budget as well. So obviously we're not talking about a democracy in the corporation so don't think we're all going to vote on the budget and you know most votes win kind of thing it does have to be approved by upper management obviously but if we can address the budgeting process the performance of the budget and make everybody feel that the process is good then you can really improve the morale of the company and have everybody actually invested and therefore definitely work better to apply the budget. So that's going to be a key factor again one that's often not touched down in a lot of discussion questions at least at first or in the essay questions. The budget also provides the basis on which evaluation will be made so we're going to say hey this is what we expect to do this is what we want to have happened and therefore once time passes we can compare what actually happened to what we budgeted to happen that's going to be the point of the budget if we don't have a target if we don't give people targets and specifically targets that they can achieve and they have control over then we can't really assess how they're doing. So we have to have the budget now note there's going to be a lot of pitfalls in that assessment of course and you can go into a lot of detail about you know how to set the right goals and whatnot just but we could go into the fact that if the goals are too difficult non achievable then people get discouraged and they start to just uh they might not perform well and if the goals are too low then people will clear the goals and not be challenged at all and they may not they may not bring up the case that the the goals are too low because uh they they want a clearable goal they want it to be easy in some case but it won't be challenging and therefore they won't be optimizing performance probably not good for the employee or obviously the company as well so you can go into you know what's the best way to choose the best goal there's a bunch of other kind of issues with goal setting and motivation involved with it including things like compensation for reaching the goal if there's a lot of incentive a lot of bonuses and whatnot to really to reach the goal then there's incentive for fraud or uh some to see just pressure a lot of pressure to to hit those targets because of of all that um and that could that could hurt future performance and lead people to possibly do things that are unethical or hurt the long-term vision in order to achieve the short-term goal which is not really what we want we want to challenge people to meet the goal but still keep the long-term vision intact and of course we don't want to encourage anybody to do anything that would be unethical which again would not be good for for them the company or for our long-term vision once the budget has been created we have the communication process to create the budget once it's done once the decision has been made once we've have finalized the budget the budget's going to be a great tool for us to communicate what our goals are throughout the company so you want to kind of keep those two separate obviously to make the budget we're going to have the budgeting committee we have everybody come together we have a communication process hopefully we build rapport with everybody and and it's a great communication type process once it's done once the decision's made then there's no more really negotiation about the budget that that time has passed now the communication should be geared towards the implementation of the budget and and the budget if done well is a great tool for the implementation you can take the budget hey here's our roadmap here's what we expect to happen here's what we all agreed on here's what everybody invested in and and therefore and and then we can communicate what the goals are so the budget should be a tool for the communication of the plan once the budget has been put together