A master budget is most useful in evaluating a manager's performance in controlling costs.

a. True

b. False

False. A master budget is most useful in evaluating a manager's performance in controlling costs. A master budget is a budget that will show the overall budget for the entire company and what is allocated and where. This will show what their total spending budget is and if they need to tweek it, they can move money around in different areas to allow for more flexibility.