Which of the following is NOT an elements of directing ?

Budgeting

The correct answer is option (3) : Budgeting

Budgeting (3) is NOT an element of directing.

Reason - Budgeting is usually associated with the planning and financial management aspects of management rather than the directing function. It involves the allocation of financial resources to various activities and projects but is not a direct element of guiding and influencing employees to achieve organizational goals, which is the focus of directing.
Explanation

Supervision: Supervision is an essential element of the directing function in management. It involves overseeing and monitoring the work of subordinates to ensure that tasks are performed according to established plans and standards. Supervisors provide guidance, instructions, and feedback to employees to ensure that their work aligns with the organization's goals and objectives. Effective supervision helps maintain quality and efficiency in operations.

Motivation: Motivation is a crucial element in directing. It involves inspiring and encouraging employees to work toward achieving the organization's goals. Effective leaders and managers use various techniques to motivate employees, such as recognition, rewards, career development opportunities, and creating a positive work environment. Motivated employees tend to be more engaged, productive, and committed to their work.

Leadership: Leadership is fundamental in the directing function. Effective leaders provide a clear vision, set goals, and guide their teams in the right direction. They inspire and influence others to work toward common objectives. Leadership is critical for creating a cohesive and motivated workforce. Good leadership involves setting an example, making decisions, and creating a positive organizational culture.