The question has multiple choices;
A) Incremental budgeting.
B) Performance budgeting.
C) Program budgeting.
D) Target based budgeting.
I’d say D is the answer; Target based budgeting
Target based budgeting focuses on the achievement of goals
and competition. Prices in Target based budgeting are used as a tool to make or
break sales. This method includes researching the markets to decide at what
exact price a product will sell.
