Which of the Following Statements Is Not True

Which of the following statements is not true?

A) Designing a large hotel's organisational structure and accounting system is complicated by the need to co-ordinate a range of disparate functions that typically include the provision of accommodation, restaurant and bar facilities.
B) Hotels can be distinguished from most other service sectors as the location of the service provision is also the place where the customer purchases and consumes the services offered.
C) Low functional interdependency facilitates departmental accountability.
D) Financial measures focus on causes rather than symptoms.
E) Hotels' high sales volatility makes accurate budgeting more challenging.