Which of the Following Should Be Considered in a Cost $\text {\underline{principles } }$

Multiple Choice

Which of the following should be considered in a cost management system design?
Cost                           Personinel                                    Investment
$\text {\underline{principles } }$            $\text {\underline{ training principles } }$               $\text {\underline{ management principle} }$

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