CMA adapted Wong Company uses both strategic planning and operational budgeting. Which of the following items would

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CMA adapted Wong Company uses both strategic planning and operational budgeting. Which of the following items would normally be considered in a strategic plan?

a. setting a target of 12 percent return on sales

b. maintaining the image of the company as the industry leader

c. setting a market price per share of stock outstanding

d. distributing monthly reports for depart- mental variance analysis

e. tightening credit terms for customers to 2/10, n/30

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