Which of the Following Is a Concern of Using Prior

Multiple Choice

Which of the following is a concern of using prior performance as the starting point for developing budgets?

A) This approach can foster a business-as-usual mentality.
B) This approach may blind decision makers to the need for drastic changes in business by making them focus narrowly on small changes from the status quo.
C) This approach can lead to ratcheting up performance expectations, but are less likely to ratchet down.
D) Both A and B are concerns.
E) A, B and C are concerns.