Which of the Following Is Not True About Kaizen Budgeting

Which of the following is not true about Kaizen budgeting?

A) Much of the cost reduction associated with Kaizen budgeting arises from many small improvements rather than "quantum leaps."
B) Improvements come from employee suggestions as a result of managers creating a culture that values,recognizes,and rewards employee suggestions.
C) Managers that implement Kaizen budgeting have cost reduction as a strategic focus.
D) Managers use Kaizen budgeting for specific activities when they develop the master budget.
E) Top management should discourage managers at all levels to also seek larger,discontinuous reduction in costs by changing operating processes and supply-chain relationships.