19.Which TWO of the following are true of imposed budgeting?
A.It is most effective in large organisations
B.It reduces deliberate overestimation of costs and underestimation of revenues in a budget
C.It increases operational managers' commitment to organisational objectives
D.Top management prepare a budget with lttle or no input from operating staff
答案：Top management prepare a budget with little or no input from operating staff and It reduces deliberate overestimation of costs and underestimation of revenues in a budget
Imposed budgets are prepared with insignificant input from operational levels. This way the management is able to prevent intentional creation of cost buffers or power revenue target setting at operational level.
One of the disadvantages of imposed budgeting is that it may hinder motivation so it will not increase operational managers' commitment.
Imposed budgets are most effective in small organisations, not large organisations.
