As a result, in the short run the company may show profits and look good on the books, however in the long run the growth potential from opportunity cost may go lost. Managers may set budgets too high or too low. If the budget target was easily reached, the manager would lose interest and performance would decline. On the other hand, if the goal is too high, the manager may lose focus and performance will decrease. (Mowen, Hansen, and Heitger 2009) The long-term effect of these actions would be that the company would suffer from inefficient use or allocation of resources which in turn reduces