Which of the following is referred to as the bottom - up aspect of the budgeting process? A. lower - level managers implementing the budgets with senior managers monitoring progress and investigating deviations B. senior managers consulting middle - and lower - level managers to investigate any deviations from the budget C. lower-level managers providing inputs to the budgeting process based on their specialized knowledge D. lower - level managers setting their individual targets that aggregate to be the company - wide target