Which of the Following Statements Is True of the Top-Down

Which of the following statements is true of the top-down approach in sales forecasting?

A) A central person or persons takes the responsibility to prepare an overall forecast.
B) Once each part of the firm prepares its own sales forecast,the parts are aggregated to create the forecast as a whole.
C) Firms can break their anticipated demand into pieces and sum the components to create the summary forecast.
D) Various combinations of market segments and/or product lines can be combined to build a business plan that looks viable.