The budget process which emphasizes the achievement of goals and competition between alternatives is:

The question has multiple choices;

A) Incremental budgeting.
B) Performance budgeting.
C) Program budgeting.
D) Target based budgeting.

I’d say D is the answer; Target based budgeting

Target based budgeting focuses on the achievement of goals and competition. Prices in Target based budgeting are used as a tool to make or break sales. This method includes researching the markets to decide at what exact price a product will sell.

answerellipsis;

the major difference between the two is the objective and the reward of the game. candy crush has a puzzle theme with the objective of meeting a specific quota of points or objects, you are able to gain access to the next level and compete with peers on the process. on duolingo the objective is rather different, you are given sets of questions for you to answer for you to move to the next level and as for the reward, you are able to learn available language as this is an app developed to teach the user about other languages.