(CO E) Planning is essential to accomplishing the financial objectives of a healthcare organization. Which of the following best describes a continuous planning process?

A: The plan is an annual document. It is subsequently replaced with a new plan.

B: It assumes that volumes and prices are uniform during the year.

C: It assumes that volumes fluctuate during the year.

D: It is always a zero-based plan.

E: Sometimes called a rolling plan, it is updated so that year end never occurs.