In the Zero Based Budgeting process, what is required for developing comprehensive training materials

and delivering engaging sessions that effectively educate decision unit managers on budget$-$related

concepts and processes?

Select the single best answer:

A$.$ Proficiency in financial analysis and forecasting to provide in$-$depth explanations of budget$-$related concepts and

processes.

B$.$ In$-$depth knowledge of budgeting regulations and compliance requirements to ensure that training materials align with

legal and regulatory standards.

C$.$ Expertise in instructional design and adult learning principles to create engaging and effective training materials.

D$.$ Familiarity with decision unit management techniques to tailor training materials and sessions to the specific needs of

decision unit managers.

E$.$ Advanced problem$-$solving and critical thinking skills to analyze budget$-$related concepts and processes and develop

innovative training approaches.