Which of the following items should be taken into account when setting budgets?

A) Positive behaviour of employees is more likely to result if the budgetary process is participative.
B) The budget goals should not be so tight that they are unachievable.
C) The goals of the individual sections' budget should be aligned with the firm's goals.
D) All of the given answers

All of the given answers (A, B, and C) are important factors to consider when setting budgets. Participative budgeting can increase employee morale and commitment to achieving budget goals, while setting unachievable goals can lead to discouragement and failure. Additionally, aligning budget goals with the overall goals of the company ensures that resources are being allocated in the most effective way to achieve the company's overall vision and objectives.