The correct answer is ： Setting cost cutting targets
Short-termism is when there is a bias towards the short-term rather long-term performance.
Option A encourages a long-term view and goal congruence. Option B uses multiple targets to encourage a long-term view. If budget targets are unrealistically tough, a manager will be forced to make tread-offs between the short and long-term, therefore option D is useful for encouraging a long-term view. Setting cost cutting targets could lead to a reduction in R&D expenditure, quality control, customer service and staff training. These could all hinder the long-term performance of the business.
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