Which of the Following Is Not a Step Related to Ongoing-Budget

Which of the following is not a step related to ongoing-budget related processes that managers cycle through during the course of the fiscal year?

A) Managers take into account past performance,market feedback,and anticipated future changes to initiate plans for the next period.
B) Managers and management work together to develop plans for the company as a whole and the performance of its subunits,such as departments or divisions.
C) At the beginning of the year,senior managers give subordinate managers a frame of reference,a set of specific financial or nonfinancial expectations to compare actual results.
D) During the course of the year,management accountants help managers investigate variations from plans,such as unexpected decline in sales.
E) The use of information technology resulted in less ongoing-budget related processes and managers no longer take into account past performances,market feedback,or anticipated changes in the ongoing-budget related processes.