Label each item as a positive outcome of budgeting or as a negative outcome of budgeting.

1. Budgets provide goals for employees to work toward.

2. Written budgets help communicate plans to all employees.

3. Some employees might understate sales targets in budgets.

4. Budgets force managers to spend time planning for the future.

5. Some employees might always spend budgeted amounts.

6. With rolling budgets, managers can continuously plan ahead.