Activity$-$based budgeting is based upon which of the following ideas:

A I $]$ Most departmental activities are driven by demands and decisions within the immediate control of the manager responsible for the department's budget

B $[]$ It is production levels that drive costs and the aim is therefore to control production levels rather than the costs themselves

C $[]$ Traditional financial measures of performance can be adapted to fulfil the objectives of continuous improvement

D $[]$ Not all activities are value$-$adding and so activities must be examined and split up according to their ability to add value