Which of the Following Is Not a Suggested Benefit of Using

Which of the following is not a suggested benefit of using the "Beyond Budgeting" model?

A) The use of relative performance targets incorporating comparisons to other businesses in the same industry may be more useful.
B) Managers may be better able to respond quickly to changing circumstances.
C) Rolling forecasts are likely to be more accurate.
D) Individual managers may be more accurately compensated when they achieve their own fixed targets which were negotiated before the fiscal year began.