You work as a finance manager at TTG, a division of BTG. BTG manufactures mobile phones, TTG refurbishes phones which customers have part exchanged for new ones. You have recently assisted with the preparation of TTG's budget for the following year, which has been submitted to BTG. Your manager feels the adjustments BTG have made to TTG's budget have made it much harder to achieve. Which TWO would be valid reasons for BTG to have adjusted the budget? Solution 

A.They may have identified that TTG have built slack into the budget. 

B.TTG's budget may not be in line with BTG's strategic objectives. 

C.BTG may have spent the funds intended for bonus payments elsewhere and wish to make budget targets harder so that the managers cannot qualify for them. 

D.TTG's management may have been slowing down the process of preparing the budget. 

E.BTG may have wanted to motivate TTG's management by asking for their budget input

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