Help 200 words only

Clearly state whether you either agree or disagree with the comment and support your opinion with at least one scholarly resource.  Include in your response an explanation of the major purposes of budgeting.  Your initial post should be 200-250 words.

· "One major criticism of budgeting is that it is used as a ‘cost reduction’ tool rather than a ‘cost control’ tool.  The objective of the budget is to control costs at an efficient level of operation."