4. The main weakness in this approach to management is that it could lead to ethical issues. As seen in the case there is tension between Roberts and Parker. Parker sees Roberts as just trying to make his division look better. It needs to be made clear by upper management that teamwork is in is in the best interest of the organization as a whole. It seems that both Roberts and Parker might have only been concerned about their respective divisions. By providing incentives for each division to accurately forecast their budgets they can reduce revised budget plans and increase efficiency. By having management look at budgeted costs and revenues for actual volume and not projected volume it can reduce large surprises in ending results. This type of system can work if the appropriate steps are taken to ensure efficiency and accuracy.