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The term "Goal Congruence" in relation to budget preparation means that budget has also to be prepared in line with the organization's goals, strategy and/or targets for it to be relevant in purpose.
Goal congruence mean Management of organization must be alienated to the goal of its organization and shareholder value
Goal congruence in budget preparation for an organization is to accurately forecast its operational expenses in various heads which has to be lower than the forecast revenue generation to achieve its goal
Goal congruence is defined as consistency or agreement of individual goals with company goals meaning everyone in the company needs to be rowing in the same direction.
Goal Congruence is the integration of multiple goals, either within an organization or between multiple groups. Congruence is a result of the alignment of goals to achieve an overarching mission.
It's very simple, when preparing budgets individual goals should be matched with corporate goals.
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