"The budget evolved from a management tool into an obstacle to management"

This quote by Frank Carlucci recommends that the spending plan, which was originally intended to be a tool to assist management, has actually ended up being a barrier to management. This might indicate that the budget plan has ended up being too restrictive, preventing management from making decisions that would be helpful to the organization. It could also indicate that the budget plan has actually become too intricate, making it tough for management to understand and use it successfully. It could also imply that the budget plan has ended up being too rigid, preventing management from responding quickly to altering conditions. In any case, the quote indicates that the spending plan has actually ended up being an obstacle to management, instead of an useful tool.