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When developing a budget, an external factor to consider in the planning process is:

<p><em><strong>A. A change to a decentralized management</strong></em></p> <p><em><strong>system.</strong></em></p> <p><em><strong>B. The implementation of a new bonus program.</strong></em></p> <p><em><strong>C. New product development.</strong></em></p> <p><em><strong>D. The merger of two competitors.</strong></em></p>

Accounting Cost Accounting Financial Accounting Bank Accounting managerial accounting
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Question added by Deleted user
Date Posted: 2014/11/17
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Dawood Kapasi
by Dawood Kapasi , Consultant , Deloitte

D. The merger of two competitors.

Imran khan, PMP
by Imran khan, PMP , Project Engineer/ Project Manager LV/LC , Engineering Consultants Group (ECG)

Depends on the industry but the pace at which technology is improving Option C new product development shall be the right answer for me. 

Arif Iqbal Siddiqui
by Arif Iqbal Siddiqui , Head Of Finance , AsterSanad Hospital

Option C - New Product Development and may I add New Competitors are equally  important for Mature Industries

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