Which of the Following Is Not a Characteristic of Bottom-Up

Multiple Choice

Which of the following is not a characteristic of bottom-up budgeting?

A) Encourages organization-wide input into the process.
B) Takes advantage of employees' intimate knowledge of operations when formulating plans.
C) Is not as time consuming as top-down budgeting.
D) Increases employees' commitment to achieving budget goals.
E) All of the above are characteristics of bottom-up budgeting.