Such incredible bullshit. Tracking is to learn and see where things go right and wrong.
The fact manglement then puts the onus on the employee to cook te books for them is bizarre. Once tasks go over budget you can have a talk about it in a retrospective or something. But half hours… makes no sense.
This is how I saw part 3 in the cinema at opening. The cinema had part 1 and 2 extended on the day leading into launch and just after midnight we watched part 3.