The Process of Examining How a Change in a Single

The process of examining how a change in a single item in a budget (e.g. ,sales volume) affects one or more items in the budget (e.g. ,budgeted sales revenue and budgeted operating income) is generally referred to as:

A) Flexible budgeting.
B) Sensitivity analysis.
C) Uncertainty programming.
D) What-if analysis.
E) Activity-based budgeting (ABB) .