The type of organizational member most likely to use a nonmonetary budget is e. Operating unit heads.
Operating unit heads are responsible for managing the day-to-day operations of a specific business unit or department within an organization. They are focused on achieving operational goals and objectives, which often require detailed planning and budgeting.
Unlike CEOs, who are typically concerned with high-level strategic decisions, or board members, who provide oversight and guidance, operating unit heads have a more hands-on role in managing resources and controlling costs within their specific unit.
Nonmonetary budgets are used when financial resources are not the primary concern. Instead of focusing solely on dollars and cents, nonmonetary budgets may allocate resources based on other factors such as time, quantity, or capacity. This can be especially relevant in industries where nonfinancial metrics like production levels or customer satisfaction are key performance indicators.
For example, an operating unit head in a manufacturing company may create a nonmonetary budget that focuses on production output or machine utilization, rather than monetary targets like revenue or expenses.
In conclusion, operating unit heads are most likely to use a nonmonetary budget because they are responsible for the day-to-day operations and may need to allocate resources based on factors other than financial metrics.