Which of the Following Is Not an Advantage of Using

Which of the following is not an advantage of using a "highly achievable target" when constructing budgets?

A) Increasing managers' commitment to achieving budget targets.
B) Increasing the risk that managers will engage in "earnings management" behavior.
C) Improving predictability of earnings or operating results.
D) Decreasing the cost of achieving organizational control.
E) Enhancing the usefulness of a budget as a planning and coordinating tool.