Detailed Answer
(d) The requirement is to identify the budgeting technique
that focuses on improving operations. Answer (d) is correct
because Kaizen budgeting projects costs on the basis of improvements
to be implemented. Answer (a) is incorrect because
responsibility budgeting focuses on the ability of the manager to
control the cost. Answer (b) is incorrect because activity-based
budgeting uses cost drivers to determine budgeted costs. Answer
(c) is incorrect because operational budgeting focuses on budgeting
operating costs.