The budget process which emphasizes the achievement of goals and competition between alternatives is:

The question has multiple choices;

A) Incremental budgeting.
B) Performance budgeting.
C) Program budgeting.
D) Target based budgeting.

I’d say D is the answer; Target based budgeting

Target based budgeting focuses on the achievement of goals and competition. Prices in Target based budgeting are used as a tool to make or break sales. This method includes researching the markets to decide at what exact price a product will sell.