【单选题】Which one of the following statements concerning approaches for the budget development process is correct?关于预算编制流程的表述中,下列哪一项是正确的?
A.
The top-down approach to budgeting will not ensure adherence to strategic organizational goals. 自上而下的预算编制方法不会保证战略性的组织目标得到很好贯彻
B.
To prevent ambiguity, once departmental budgeted goals have been developed, they should remain fixed even if the sales forecast upon which they are based proves to be wrong in the middle of the fiscal year.为了防止捉摸不定,一旦设定了部门预算指标,这些指标就该保持不变,哪怕先前 引以为据的销售预测在年度中间发现是错误的。
C.
With the information technology available, the role of budgets as an organizational communication device has declined.鉴于信息技术的便利,预算作为组织沟通协调手段的作用已经式微
D.
Since department managers have the most detailed knowledge about organizational operations, they should use this information as the building blocks of the operating budget.鉴于部门经理对各 该部门营运的细节最为了解,应该利用他们掌握的信息作为编制经营预算的基础