Chapter 9 concerns budgeting and variety of budgeting related issues.
Management derives a lot of use and utility from the budget. With it they can plan next year's operations, hiring and firing decisions, and negotiate financing. These are no small benefits for the company as a whole.
However, what are the affects of corporate budgeting on the individual employee?
That is, how does the corporate budget and budgeting process benefit or harm, for example, Jane Worker, clerk in Accounts Payable or the manager of the production department (obviously, this manager has subordinates)?