What impacts do your steps have on timeliness, effectiveness, and quality of the budget?

Exhibit 6.1 on pages 178-180 in your textbook presents the steps in the operating budget process (an extensive list of steps as you can see there). Pick any three of these steps that you consider to be most crucial for a successful operating budget, and explain why you consider them to be so important. What impacts do your steps have on timeliness, effectiveness, and quality of the budget? 

 Berger, S. (2014). Fundamentals of health care financial management: A practical guide to fiscal issues and activities (4th ed.). San Francisco, CA: Jossey-Bass.