Which one of the following reflects the way goals are used in an MBO program?
选项：

A: Goals are used to prepare financial budgets for each unit.
B: Goals are used to broadly set the direction subject to encourage interpretation by individual managers.
C: Apart from being used to ensure that employees are doing what they are supposed to be doing, goals are used as a motivating tool for employees.
D: Goals are used to compare organizational performance year over year.