![](https://cos-cdn.shuashuati.com/pipixue-web/2020-1231-2005-12/ti_inject-812ce.png)
Which of the following best describes a principal budget factor?
A.
A factor that affects all budget centres.
B.
A factor that is controllable by a budget centre manager.
C.
A factor which limits the activities of an organisation.
D.
A factor that the management accountant builds into all budgets.