Please give me 2 different short answers for the provided question. Thank you!

The budget process and budgets themselves can impact management action, both positively and negatively. For instance, a common practice is for management to spend any amounts remaining in a budget at the end of the budget period a practice commonly known as "use it or lose it." The sentiment being that if amounts aren't spent this year, the next years budget will be reduced in proportion. To avoid losing budget dollars, department managers often spend all budgeted amounts regardless of the value added to products and/or services... --- ...and, we consumers end up paying for it. Please discuss some of the impacts of this practice and let's try to examine ways to discourage this non value added practice. Ple or twice to the topic and two to three timer