Explain "padding" and why managers might be motivated to employ this negative budget behaviour. What are some of senior management's options to address this behaviour? In padding, figures are either inflated (in the case of or deflated (in the case of in order to make it easier to achieve them during the actual operations of the firm. This makes it V for managers tc V targets and earn performance bonuses. Senior managers should look at V data to see if the are reasonable. Senior managers should also be familiar with the operations o budget will make it easier for them to spot profit