Q.A manager who reaches the sales target for the month but wastes a large amount of budget doing so is:

Reaching the target means the goal was achieved (effective); wasting budget along the way means resources were not used carefully (not efficient).

Work through each option against these two separate ideas; the manager scores on effectiveness (goal reached) but fails on efficiency (resources wasted).

Effectiveness asks whether the intended goal was actually achieved; efficiency asks whether resources were used with minimum waste in achieving it. Here the sales target (the goal) was reached, so the manager is effective — but a large amount of budget was wasted, so the manager was not efficient.

Option-by-option analysis:

• (a) Incorrect — wasting budget rules out efficiency.
• (b) Correct — the goal was reached (effective), but resources were wasted (not efficient).
• (c) Incorrect — efficiency would mean minimal waste, which did not happen here.
• (d) Incorrect — the goal WAS reached, so the manager cannot be called ineffective.