Which of the following statements about budgeting is false
A. a self-imposed budget is a budget that is prepared with the full cooperation and participation of managers at all levels
B. the first budget a company prepares in a master budget is the production budget
C. the concept of responsibility accounting is that a manager should be held responsible for only those items but the manager can actually control to a significant extent
D. budget are used to plan into control operations in to communicate management plans throughout the organization