A Cost Management System Would Be an Integral Part of Implementing

Multiple Choice

A cost management system would be an integral part of implementing which of the following?
Strategic resource     Core competency           Centralized
$\text {\underline{ managemen} }$         $\text {\underline{ assessment} }$               $\text {\underline{ management} }$

A) no yes yes
B) no no no
C) yes no yes
D) yes yes no