When utilizing the cost–benefit approach, managers need to keep in mind a number of technical and behavioral considerations. Technical considerations help managers make wise economic decisions by providing desired information (for example, costs in various value-chain categories) in an appropriate format (for example, actual results versus budgeted amounts) and at the preferred frequency (for example, weekly or quarterly). However, management is not only about technical matters. Management is primarily a human activity encouraging individuals to do their jobs better. Budgets have a behavioral effect by motivating and rewarding employees for achieving an organization’s goals. So, when workers underperform, for example, behavioral considerations suggest that managers need to explore ways to improve performance rather than just issue a report highlighting underperformance.