Which of the Following Issues Makes It Difficult for to Managers

Multiple Choice

Which of the following issues makes it difficult for to managers to reign in dedicated "cost centers" in a firm?

A) Cost centers have no dedicated "customer"
B) Cost centers are easy to judge against market counterparts performing similar functions
C) Firms are unwilling to endure the ill will generated by firing unproductive elements in an organization
D) Firms are always looking to cut costs when they retain an advantage insulting it from the market
E) Managers of costs centers have significant latitude to complete their jobs