Budgeting refers to the development of a plan which will specify the financial limits on expected business costs. Effective budgeting can help keep a company’s spending on track and may even uncover hidden cash flow problems. Depending on the nature of the business, the frequency of budgeting can be annually, quarterly, monthly or sometimes even weekly. 根据上文，请判断下列阐述是否正确：A company performs budgeting once a year and the action seems not to change.