Which of the Following Statements Is True

Which of the following statements is true?

A) Raising budget targets is an effective way to ensure higher manager performance.
B) An accurate forecast budget will frequently be different to a maximum motivation budget.
C) Budgets represent important control mechanisms as they can always be used as a strong basis for appraising manager performance.
D) Greater budget participation is positively related to greater manager disenchantment.
E) Political issues in budgeting should all be eradicated by senior management.