Bubbles Inc. has observed that their primary product, Apex Wrap is losing market share. Due to this phenomenon, Bubble’s

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Bubbles Inc. has observed that their primary product, Apex Wrap
is losing market share. Due to this phenomenon, Bubble’s operating
income was $120,000 in 2017, $100,000 in 2018 and 80,000 in $2019.
The management brainstorms on a solution to the company’s declining
profits and decide to add a softer layer to the product in 2019,
change product casing in 2020 and remove the edge lining in 2021.
The management is incorporating _____________________________.
Responsibility accounting budget
Flexible budget Rolling budget
Kaizen budget.
Rolling Budget
I answered responsibility accounting budget and It was wrong
Thank you for your help