【单选题】The type of budget system that projects costs based on future improvements rather than current practices and methods is called 以未来的改进、而不是以当前的实践和做法为基础对成本作出预测的这种预算方法 叫:
A.
zero-based budgeting.零基预算
B.
Kaizen budgeting.持续改进(Kaizen)预算
C.
flexible budgeting.弹性预算
D.
activity-based budgeting.作业预算 [The correct answer should be ‘b’ rather than ‘c’、Please check with the editor.—jl]