From a strategy$-$implementing$/$strategy$-$executing perspective, operating budget allocations should

A$.$

depend on how much stretch there is in each department's objectives and what additional resources are needed to help reach these performance targets.

B$.$

be linked to the costs of performing value chain activities as determined by benchmarking against best$-$in$-$industry competitors.

C$.$

be strategy$-$driven and based on how much each organizational unit needs to carry out its piece of the strategic plan efficiently and effectively.

D$.$

be based on the number of people employed in each of the divisions.

E$.$

primarily be based on the number of new strategic initiatives being implemented in each operating department.