39. CSO: 1A3a LOS: 1A3d
All of the following are criticisms of the traditional budgeting process except that it
a. makes across-the-board cuts when early budget iterations show that planned
expenses are too high.
b. incorporates non-financial measures as well as financial measures into its output.
c. overemphasizes a fixed time horizon such as one year.
d. is not used until the end of the budget period to evaluate performance.
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