$$ It increases the front$-$line managers' motivation.

It enables front$-$line managers to create budgetary slack.

It results in more accurate budget estimates.

It empowers front$-$line managers to take ownership of the budget.

$2.$ Which of the following is the definition of control that is mentioned in the video?

The process of gathering feedback to ensure that a plan is being properly executed or modified as circumstances change.

The process of establishing goals and specifying how to achieve them.

The process of ensuring that all managers can influence all the variables that drive their performance evaluations and pay raises.

$$ The process of allowing all managers to participate in the budget formulation process.