Which of These Is Not a Limitation of the Traditional

Multiple Choice

Which of these is not a limitation of the traditional approach to control through budgets?

A) The difficulty of separating the causes of variances into controllable or uncontrollable factors.
B) The difficulty of creating clear lines of demarcation between areas of responsibility of various managers.
C) The expense of preparing a budget is too great for the average business.
D) None of the above, i.e., all are limitations.