... variable is process management. A well-planned process that is not managedeffectively will still fail. Managers should set the goals for each critical process and92 BUSINESS PROCESS IMPROVEMENT ... pro-duce their outputs through countless cross-functional work processes, such as theproduction process, the sales process, or the billing process. But many companies donot pay enough attention to ... of the budgeting process should alsoentail asking for employee feedback. The feedback should involve process perfor-mance, identifying process deficiencies, and resetting process goals if the...