A.
makes across-the-board cuts when early budget iterations show that planned expenses are too high.当之前的反复预算讨论显示出计划支出过高时,对其做全面削减
B.
incorporates non-financial measures as well as financial measures into its output.预算的结果中揉 合了财务指标和非财务指标
C.
overemphasizes a fixed time horizon such as one year.过分强调一个固定时间范围,比如一年
D.
is not used until the end of the budget period to evaluate performance.直到预算期结束之后, 传统 预算才被用来考评业绩.