问题详情

PavilionInc.hasimplementedabudgetprocessthatbeginswiththeanalysisofcurrentpracticestofindimprovementsanddeterminechangesneededtoattainimprovements、Thenbudgetsarebasedontheimprovedpracticesorproceduresresultinginbudgetfiguresthatarelowerthanthepreviousperiod.Thefirmexpectstobeabletomanufactureitsproductorrenderitsserviceatalowercost、Thedecreaseinthebudgetamountsaretheconsequenceofdoingthesameactivitymoreefficientlyandwithhigherqualityandisnottheresultofarbitrarycuts.ThebudgetprocessdescribedisreferredtoasPavilion公司采用一种预算编制流程，它从分析当前的实际着手寻找改进空间，从而决定为了达成改进所需要做出的变革。然后以改进的业务或者流程为基础编制预算，从而使得预算数字低于前期。公司想以更低的成本制造产品和提供服务。预算数字的减少是因为作业效率和质量提高的结果，而不是因为主观上随意削减。上述的这种预算流程被称为
A.activity-basedbudgeting.作业预算CMAExamRetiredQuestions？2008InstituteofCertifiedManagementAccountants
B.kaizenbudgeting.持续改进预算
C.standardcostbudgeting.标准成本预算
D.zero-basedbudgeting.零基预算

请帮忙给出正确答案和分析，谢谢！