Which of the Following Is Not a Characteristic of Kaizen

Which of the following is not a characteristic of Kaizen budgeting?

A) These budgets reflect continuous-improvement standards.
B) These budgets adjust required resource demands based on targeted efficiency and productivity gains.
C) This approach to budgeting can be used in conjunction with both traditional and activity-based budgeting.
D) This approach cannot be used externally (e.g., to budget supplier costs) .
E) Cost decreases in the budget are the result of performing the activities more efficiently and with higher quality.