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　　1.2The principal budget factor is the
　　Afactor which limits the activities of the organisation and is often the starting point in budget preparation.
　　Bbudgeted revenue expected in a forthcoming period.
　　Cmain budget into which all subsidiary budgets are consolidated.
　　Doverestimation of revenue budgets and underestimation of cost budgets, which operates as a safetyfactor against risk