The use of budgets for planning only is a problem that must be resolved through
the education process. Management must be educated to use the budget documents for
control, not just planning. Management must learn that budgets can motivate and help
individuals achieve professional growth as well as the goals of the firm. Ignoring budgets
obviously contributes to the ineffectiveness of the budget system. Finally, feedback must
be timely or lower management and employees will soon recognize that budget feedback
is so late it provides no information, making the budget a worthless device.