The Criticism That the Percentage-Of-Sales Budgeting Technique Is Not Logical

Multiple Choice

The criticism that the percentage-of-sales budgeting technique is not logical is based on the idea that _____.

A)  sales volume cannot be estimated accurately 
B)  it results in excessive amounts of funding being invested in advertising 
C)  it confuses objectives with goals 
D)  it reverses the true functional relationship between advertising and sales 
E)  advertising effectiveness cannot be measured