Which of the following statements about forecasting in hospitality operations is true?

A. Forecasting sales is the responsibility of department managers, while forecasting expenses is the responsibility of the accounting department.

B. The more removed the forecast period is from the date the forecast is made, the greater the difficulty in making the forecast.

C. Forecasting eliminates the uncertainty of future sales and expenses.

D. Because historical activity is often an unreliable indicator of future activity, managers should avoid using historical data as a basis for forecasting.