Managers charged with implementing and executing strategy need to be deeply involved in the budgeting and resource allocation process because of all the following reasons except Option A too little funding deprives organizational units of the necessary resources to execute their piece of the strategic plan while too much funding wastes organizational resources and reduces financial performance. Option B resource allocation involves screening of requests for people, facilities, and equipment, and approving them whether they contribute to the strategy execution effort or not. Option C without major budget reallocations there is little chance that desired core competencies and organizational capabilities will emerge. Option D lean, carefully managed budgets protect the company's financial condition and eliminate the wasteful use of cash. Option E a change in strategy nearly always calls for budget reallocations and resource shifting