Which of the following is an example of the benchmarking function of the budgeting process?

A) A budget demands integrated input from different business units and functions.
B) Budgeting requires close cooperation between accountants and operational personnel.
C) Budget numbers are used to evaluate the performance of managers.
D) The budget outlines a specific course of action for the coming period.


C) Budget numbers are used to evaluate the performance of managers.

Business

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