In a company with different business units, individual managers make decisions by changing various assumptions of its budget in order to determine how the modifications would affect the operational and financial results. this is an example of

Control and Evaluation

Explanation: Managers are responsible for ensure that the budgeted goals are met, the control phase in the budget is the one where the heads of each department adopt the appropriate measures in cases of diversion and through the management reports, the finance department evaluate and inform to the company's shareholders how the results are going.

answer; communication channel;