CIMA Management Accounting P1 Question # 56 Topic 6 Discussion

CIMA Management Accounting P1 Question # 56 Topic 6 Discussion

P1 Exam Topic 6 Question 56 Discussion:
Question #: 56
Topic #: 6

A manager has not yet used all oh his budget. He is worried that his budget maybe reduced next year if he is not seen to have needed all the funds. He decides to spend the remaining £1,580 on another team building

exercise as well as a catered lunch for his department.

This example falls under which behavioural aspect of budgetary control?


A.

Irrational spending


B.

Motivation


C.

Budget negotiation


D.

Short term focus


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