Management by exception:A) is most effective at top levels of management. B) can be implemented at each level of responsibility within an organization. C) can only be applied when comparing actual results with the master budget. D) is the opposite of goal congruence.

B) can be implemented at each level of responsibility within an organization.

Explanation:

Management by exception can be defined as a management strategy whose objective is to make the organization only change some parameter or procedures related to any organizational area if there is any substantial difference from what was planned and expected from an organizational process, therefore it is correct to say that this management method by exception can be implemented at each level of responsibility within an organization.

Some advantages related to management by exception are the speed and fluidity in the completion of operational processes, which occur without so much interference that hinders their progress, in addition to providing greater flexibility and autonomy to the work of employees, who can carry out the work using the method that it is more convenient as long as they are within the estimated budget.

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