Which of the Following Statements Is Incorrect

Multiple Choice

Which of the following statements is incorrect?

A) An improperly prepared budget can have a negative effect on motivation.
B) Managers should be given sole responsibility for setting their own budget targets so that they are motivated to achieve these targets.
C) The budgeted level of performance should be attainable with a reasonably efficient amount of effort.
D) A properly prepared budget is a motivating device.