Which of the Following Is a Primary Element of a Cost

Multiple Choice

Which of the following is a primary element of a cost management system?
$\text {\underline{ Information} }$           $\text {\underline{ Reporting} }$               $\text {\underline{ Motivation} }$              $\text {\underline{ Evaluation} }$

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