What is the a key reason for implementing an over target

What is the a key reason for implementing an over target

What is the a key reason for implementing an over target baseline/over target schedule (OTB/OTS)? a) To prevent future cost growth and contain cost and schedule overruns b) To retoractively modify the performant measurement baseling (PMB) c) To improve performance metrics d) To provide resonable budget objectives, work control, and performence measurment.

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