Which budget, from a management perspective, is most likely to motivate employees to achieve budget targets?

• A budget that is tight, but attainable because it creates the appropriate level of challenge.

• A budget that is easy to achieve, because it inspires confidence.

• A budget that is tight, and nearly impossible to achieve, because it creates camaraderie and an "us versus them" mentality.

• A budget that is difficult to achieve, because it encourages people to aim high.