就可实现性而言，这是一个棘手的问题。有时，在预算过程中，财务目标保持得异常高，并且不能反映参与人员的观点。尽管他们有抵触情绪，但决策者还是会向他们抛出一个决定，这时问题和抵触情绪就开始了。分析人士认为，制定目标的方式应该是可以通过合理努力实现的。目标不能太过死板。当一个目标是可以实现的，而员工没有实现目标，绩效评估是很容易的。如果员工没有达到他们的目标，就会被认为是偏离了目标。然而，如果目标设定得太高以至于很少有人能实现它们，那么目标设定和随后的绩效评估就非常值得怀疑(Horngren, et al.， 2011)。
This one is tricky as far as achievability is concerned. Sometimes, in a budget process, the financial goals are kept unusually high and does not reflect the views of the participating employees. Despite their resistance, a decision is thrown upon them by the decision makers and that’s when the problems and resistance start. It is reflected by analysts that goals shall be set in such a manner that they can be achieved with reasonable efforts. The goals shall not be too stiff. When a goal is achievable and employees fail to realize the goals, the performance evaluation is easy. If the employees fail to reach their goals, they can be considered off target. However, if the goals are set so high that very few can achieve them, the goals setting and the following performance evaluation is highly questionable (Horngren, et al., 2011).
This is the measurement of the actual targets achieved against the budgeted targets. Performance is evaluated either in parts or in full. Because the budgetary provisions have made the financial goals clear, it is easy to find those who have missed the goals and hold them responsible as they are off target. However, the process is not easy as it seems. For example the sales division might miss the target even when the early indication was pointing towards on target results. The team had 30 members approximately and had 5 divisions. Most of the time it is quite difficult to hold a single individual responsible for the entire division. This is where the external factors have to be considered before pinpointing the culprit. The target might be missed because the problems were beyond their control. Thus, its difficulty to determine the cause of fluctuations and managers shall exercise caution in fixing the blame (Banerjee, 2006).
Though there is no doubt that budgeting is a good exercise, it can sometimes be problematic for entities which forget or ignore the fingerprints. In the pursuit of profits and growth, the managers must not forget their real strength. The strength of an organisation lies in the willingness of its manpower, and when an organisation has a happy bunch of people working for it, it is possible to get to any target. What managers should do well is to try making a connection between the financial results and the condensation of the employees with the targets and gaols. When an organisation is benefitting from the expertise of its people, it shall give something back or the whole exercise won’t bear any result (Drury, 2006 ).
In the end, it can be deciphered that budgets are all pervasive and there is no magic formulae to make them work. The success of them lies in the moderation that the managers are willing to bring.