As a newcomer to an organization, a facility manager is collecting information for the annual budgeting process. Which of the following activities would be appropriate to help formulate assumptions for the facility management operating budget?

Select three.

a. Development of a routine plan that assigns FM staff for preventive maintenance.

b. Comparisons of actual versus budgeted costs for the past several years to discover trends or patterns.

c. Discussions with accounting personnel in other organizations to gain ideas about improvements and cost trends.

d. Projecting income and expenses for five to ten years in the future.

e. Review of FM benefit requirements, vacation, holiday, and non-productive time, including sick leave.