Co-ordination. Different activities of an organisation should help achieve goal congruence
.Responsibility. A budget is a way of delegating responsibility with in an organisation ,
by showing managers which revenues and cost they are responsible for. Utilisation. Having
a budget should lead to better resource utilisation. Motivation. Giving managers a target
in the form of a budget may improve their performance. Planning. Budgets are usually a fin
ancial plan, and cover a short-term and long-term time frame. Evaluation. Manager's perfor
mance is likely to be evaluated by how they perform against the budget they are give.Telli
ng（communication). Budgets are a means by which superiors communicate their expectations o
f the managers below them.