The sales manager of the T Corporation is complaining about the budget process. He notes, “Each year the central administration asks for expected sales in each of the next three years. The first year’s budget is used to determine production amounts and establish benchmarks for measuring performance and rewarding employees. The second and third year budgets, however, seem to be forgotten. Next year, management asks us again for expected sales in each of the next three years. Why does management not simply use last year’s forecast, or only ask us to make sales forecasts for one year ahead?”

Does the sales manager have a legitimate complaint?