Which of the Following Is Not True About the Framework

Which of the following is not true about the framework for judging performance?

A) Budgets enable a company's managers to measure actual performance against predicted performance.
B) A limitation of past results often incorporates past mistakes and substandard performance.
C) Future conditions can be expected to differ from the past.
D) The budget is not the only benchmark companies use to evaluate past performance.
E) Using only the budget fails to create an incentive for subordinates to set targets that are relatively easy to achieve.