The Successful Use of a Budgeting System Generally Involves All

The successful use of a budgeting system generally involves all of the following except:

A) Acceptance and support by key management people.
B) A sense of ownership by those assigned to carry out the budgeting process.
C) Correct and reasonably accurate budgets.
D) Inclusion of "budgetary slack" in most budgets.
E) Integration among subunit budgets within the master budget.