One of the Objectives of Budgeting Is to Motivate Employees

One of the objectives of budgeting is to motivate employees to achieve targets set by an organization. Which of the following statements describe the motivational objective of budgeting?
Please select all that apply.

A) Delegating responsibility for different parts of the budget.
B) Employees work more effectively if they have a challenging target to aim for.
C) Setting targets against which actual results will be compared.
D) Incentivizing staff to work towards achieving a budgeted target.