The budgeting process does not involve which of the following activities?

a. Increase in sales by increasing marketing efforts.

b. Execution of plans to achieve goals.

c. Periodic comparison of actual results to goals.

d. Specific goals are established.

Increase in sales by increasing marketing efforts.

Explanation:

A budget can be defined as a financial plan which is used to make an estimate of the amount of amount that goes in and comes out. It can also be described as a financial plan that controls expensenses, resources, debts within a specific period of time.

Budgeting is carried out inorder to maintain and control an individual or an organization income so as to avoid wastage of resources. Budgeting keeps an individual or organization focused on achieving their different goals and objectives.