The management accountant intends to use a spreadsheet for the flexible budget in order to analyse performance of the new battery. Which of the following statements are benefits regarding the use of spreadsheets for budgeting?

A. The user can change input variables and a new version of the budget can be quickly produced.
B. Errors in a formula can be easily traced and date can be difficult to corrupt in a spreadsheet.
C. A spreadsheet can take account of qualitative factors to allow decisions to be fully evaluated.
D. Managers can carry out sensitivity analysis more easily on a budget model which is held in a spreadsheet.