Some managers are reluctant to participate in budgeting because they do not like to discuss financial matters. They may also feel like developing a budget stops flexibility in an organization. Some want to control all the money without any restraints. Certainly in the wrong situation the budget process can be upsetting and demoralizing. It helps to have as much input from lower levels as to the content of the budget and the parameters. They also need to know how they are doing with the budget as the year goes on. If the budget is forced.