One of the Criticisms of Traditional Budgeting Is Not Using

One of the criticisms of traditional budgeting is not using budgets to evaluate performance until the end of the budget period. Which of the following proposals for change would address this criticism?

A) Link budgeting explicitly to strategy.
B) Use Kaizen budgeting to guide areas for cost reduction before the end of the budget period.
C) Inform employees of the need for continuous improvement in performance within the budget period.
D) Balance financial aspects with non-financial aspects (such as quality and time) .
E) Rely strictly on extrapolation of past performance.