The major objectives of budgeting are to

A$.$ Foster the planning of operations, provide a framework for performance evaluation, and promote communication and coordination among the organization's segments.

B$.$ Foster the planning of operations, facilitate the identification of blame for missed budget predictions, and ensure goal congruence between superiors and subordinates.

C$.$ Define responsibility centers, facilitate the identification of blame for missed budget predictions, and ensure goal congruence between superiors and subordinates.

D$.$ Define responsibility centers, provide a framework for performance evaluation, and promote communication and coordination among the organization's segments.