Benefits of Beyond Budgeting Include All of the Following Except

Multiple Choice

Benefits of Beyond Budgeting include all of the following except the fact that:

A) targets based on high level performance indicators is a much faster process than budgeting.
B) resources are managed on the basis of pre-negotiated budget amounts.
C) rewards are based on relative performance, not fixed targets.
D) strategy review is done by business units or front line teams.