Which of the Following Is a Benefit Derived from Budgeting

Which of the following is a benefit derived from budgeting?

A) Budgeting focuses management's attention on the future.
B) Budgeting provides coordination of departments.
C) Budgeting provides a basis for evaluating performance.
D) Budgeting provides motivation for managers and employees.
E) All of the choices are benefits derived from budgeting.