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Operational budgets usually consist of a projected income statement and a series of supporting statements, such as budgeted sales, production costs and levels, and selling expenses. Budgets play five roles. Three are major roles: planning, motivation, and evaluation. Two are minor: coordination and education. The different roles budgets play in companies prompt three conflicts: planning versus motivation, motivation versus evaluation, and planning versus evaluation. Managerial techniques defuse conflicts inherent in an operational budget''s major roles. Six techniques used to reduce the three areas of conflict are: general managers'' judgment, a tight-ship policy, contingency planning, differentiation among the levels of the organization as to where managers will be evaluated on the basis of revised or ex post facto budgets, rolling budgets, and regular submission of revised forecasts.