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This is part of a case series. Pharmabrew manufactured and distributed generic medicines to third-party pharmaceutical companies. Anna Nielsen, the company's CFO, had long been listening to unit managers complaining about the budgeting process, as they found it time-consuming and believed it did not add value to the business. Anna decided to change the process and hoped the unit managers will complain less. Unfortunately, John Christensen, the head of sales, fell ill during the budgeting process, and Martin Andersen, his assistant, had to take over. A few weeks into the year, Pharmabrew was in trouble. Deliveries were late, raw materials needed for production were unavailable, and clients were angry. What led to this situation?