The Type of Compensation Plan That Focuses on the Difference

The type of compensation plan that focuses on the difference between actual performance (sales, operating income, etc.) and budgeted performance refers to:

A) The use of flexible budgets for performance evaluation.
B) The use of the master budget for performance evaluation.
C) The use of "rolling financial forecasts."
D) The use of a fixed-performance contract.
E) The use of a Kaizen forecast.