Which one of the following is 对 of the impact of formal planning on organizational performance?
选项：

A:Formal planning is associated with positive financial results.
B: Organizations that formally plan invariably outperform those that don't plan.
C: The amount of planning done is more important to high performance than the quality of planning and implementation.
D: Companies can start seeing the impact of formal planning on performance about a year after starting the planning process.