From a strategy-implementing/strategy-executing perspective, a company's operating budget should
A) primarily be based on creating more core competencies than rivals have.
B) be strategy-driven and based primarily on how much each organizational unit needs to carry out its piece of the strategic plan efficiently and effectively.
C) be based on the resources needed to lower the costs of performing each value chain activity.
D) provide each operating unit with sufficient funds to undertake benchmarking, adopt best practices, implement Six Sigma and/or TQM, and do cutting-edge business process reengineering.
E) strongly support the company's established policies and procedures regarding how things are to be done.
Answer: B