¶ … budget analyst guided by control concerns takes a more conservative view of the budget, and is likely to put forward conservative guidelines for the budget. These create a stronger form of control, and provide a basis for management to beat the budget. This is because the financial control aspect of budgeting is based on setting realistic benchmarks, and setting budgets in a way that forces management to be efficient. Management is more likely to take an approach that sets budgets higher. Management likely has a preference for having more resources at their disposal, and less tight control on activities. This is not because management does not want to succeed, but management does have an interest in working with a greater amount of resources. Unit 3. There do not need to be opportunity costs associated with addressing control concerns…unless you specifically choose to blow off planning priorities or program management issues. The budgeting process should incorporate controls at all times, not just once in a while -- that defeats the purpose of the controls. A budgeting team worth its paycheck...

As for management concerns about expenditure policy, strategic planning goals and objectives…what about them? What about is not exactly a clear question. Without knowing what these concerns are, how can I comment about them?
Unit 4. Different budgeting orientations are likely to lead to different budget outcomes. Orientations are underlying inputs that guide how the budget is created and what the priorities of the budget might be. When the underlying orientation changes, the methodology of creating the budget might change, the budget priorities might change and when all of this happens the entire budget output is likely to change.

Unit 6. A proposal for program change should be presented with a clear, concise argument based on whatever management's main principles are. If management bases decisions on numbers alone, then there needs to be a high quantitative component to the proposal. If management thinks more on the lines of strategy, then that argument is the best basis. If management uses gut instinct, more emotional appeals should be made…