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The Practice of Maintaining Budgets for the Same Number of Future

Question 3

Multiple Choice

The practice of maintaining budgets for the same number of future periods, revising those budgets as each period is completed and adding a new budget each period, is called:


A) Master budgeting.
B) Cyclical budgeting.
C) Zero-based budgeting (ZBB) .
D) Rolling budgets (or, rolling financial forecasts) .
E) Kaizen (or continuous-improvement) budgeting.

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