A budget helps a company control costs by setting guidelines. however budget also performs the functions of?

ANSWER d IS THE CORRECT ANSWER 

d) Budgeting also helps improving planning skills and communication skills and also motivates one to spend wisely.

The Right answer is  "D" i.e All of  the Above 

D-All of the above,because  Budget planning is main factor ,then it should be communicated to relevant cost center ,after they have some budget,so they have to follow that...accounting to budget they are motivating  

the answer is D, plus "detective role" while performing the variance analysis between budgeted and actual

Option D is Correct, as Budget comprises of Planning, Communicating, Motivating towards achieving the set goals to through budgets

planning                 =    Thinking before doing

communication     =    Exchanging facts , ideas .....

Motivation             =     Desire to do thinngs

So we can say the answer is D

D- All of the above. Budgeting can not be completed successfully without proper communication and motivation.

Answer D is correct

*Budgeting helps in Planning, analysis, comparing of actual results with planned and decision making based on results of such analysis and comparison. Also communicate such results and feed back to different departments.  Moreover  create motivation, sets targets for different levels and departments. 

All of the functions are part of budget. Though motivation best occurs if employee feels like owner of that budget.