which one is related to both planning and controlling
1- example 2- observation 3- budget 4- audit
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Budgeting is a vital part in the planning and control process. ... Thus, planning and control process helps managers plan how to use resources, including people, to achieve particular goals and objectives and to control the use of resources to achieve those goals and objectives.
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The budget is the one that needs to be controlled and planned- ( where to spend money
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