Although Managers must plan, they also oversee daily activities and keep the organisation functioning smoothly. They need therefore the ability to motivate and effectively direct people to complete certain tasks.
Managers assign tasks to employees, arbitrate disputes, answer questions, solve on-the-spot problems, and make many small decisions that affect customers and employees. In effect, directing is part of the managers' work that deals with the routine and the here and now. A budget is assisting the manager in the daily decision-making process.