All of the Following Are Key Elements of Understand the Configuration

Multiple Choice

All of the following are key elements of understand the configuration of the cost base,EXCEPT:

A) identify the various sacrifices which the organization will face
B) identify the various costs which the organization will face
C) the percentage impact which key cost areas have on the total cost base of the organization
D) the degree of controllability which managers have, in the near term, on costs being incurred`
E) the nature of the various costs which the organization will face