Carlos Noticed a Pattern at the Annual Budgeting Session of His

Multiple Choice

Carlos noticed a pattern at the annual budgeting session of his company. Mid-level managers were asking for unrealistically high budgets while top management was attempting to limit budgets under last year's actual expenditures. The management's strategies are referred to as:

A) budget breakdowns.
B) bureaucratic budgeting.
C) budget resistance.
D) tactical behaviors.
E) rigid behaviors.