The correct answer is: A. to be implemented.
Kaizen budgeting is a type of budgeting that focuses on continuous improvement. In Kaizen budgeting, costs are based on all improvements that are planned to be implemented in the coming year. This includes improvements to processes, products, and services. The goal of Kaizen budgeting is to reduce costs and improve efficiency.
Option B is incorrect because Kaizen budgeting does not use costs based on current practice. Instead, it uses costs based on planned improvements.
Option C is incorrect because Kaizen budgeting does not use costs based on past prices. Instead, it uses costs based on planned improvements.
Option D is incorrect because Kaizen budgeting does not use costs based on sold quantity. Instead, it uses costs based on planned improvements.