Which of the Following Statements Regarding the Participative Style of Budgeting

Multiple Choice

Which of the following statements regarding the participative style of budgeting is not true?

A) Department managers do not have ownership of the targets and budgets.
B) The targets and budgets are prepared after negotiations between senior management and department managers.
C) Provides department managers with an opportunity to create some 'room to move'.
D) Often results in targets that are easier to achieve.