Answer:
The correct answer is letter "C": top management's attitude toward decentralized operating structures.
Step-by-step explanation:
Sales forecasts have the purpose of providing companies with an idea of how their sales environment is going to be within a specific period. By forecasting, firms obtain objective information from inside and outside the company that allows them to maximize the distribution of their resources to cover the customers' demands in the future.
Thus, an executive's attitude over decentralized operating structures is not relevant for sales forecasting.