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Primary Task Response: Within the Discussion Board area, write 400600 words that respond to the following questions with your thoughts, ideas, and comments. This will be the foundation for future discussions by your classmates. Be substantive and clear, and use examples to reinforce your ideas. It has been brought to the attention of Kronas executive management team that the department managers have not been held accountable for their individual departments budget, which has contributed to increased costs and reduced profits. You need to complete the following: Explain the steps of the budget-building process. Define flexible and static budgets. Describe the budget cycle, the decision problems, and the decision rules that may affect the relationships between the department and total facility. Note: Emphasize the role that each departments input plays into the budget and how it relates to their use of the budget in managing costs