What are cited as the two most common “pain points” of budgeting?

1 – Budgeting Survey (source: BYP22-5 Kimmel textbook) https://www.accountingweb.com/technology/accounting-software/budgeting-survey-discloses-causes-of-cfo-headaches Questions:a. What are cited as the two most common “pain points” of budgeting? 1. b. What percentage of companies that participated in the survey said that they prepare annual budgets? Of those that prepare budgets, what percentages say that they start the budgeting process by first generating 2. c. sales projections? 3. d. What is the most common amount of time for the annual budgeting process? 2 – Balanced Scorecard (source: