下列哪一项不是参与型预算编制流程的优点？

Which one of the following is not an advantage of a participatory budgeting process?

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营销资源管理功能通常包括市场营销规划和预算编制，优化营销预算，营销活动的绩效管理和工作流程和协作。

Marketing Resource management capabilities typically include marketing planning and budgeting, marketing budget optimization, marketing performance management and campaign workflow and collaboration.

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