Which of the Following Is Not an Advantage of Using

question 14

Multiple Choice

Which of the following is not an advantage of using a "highly achievable target" when constructing budgets?

• A) Increasing managers' commitment to achieving budget targets.
• B) Increasing the risk that managers will engage in "earnings management" behavior.
• C) Improving predictability of earnings or operating results.
• D) Decreasing the cost of achieving organizational control.
• E) Enhancing the usefulness of a budget as a planning and coordinating tool.