Which of the Following Is True of Activity Selection in an Activity-Based

Which of the following is true of activity selection in an activity-based management system?

A) It is a process that focuses on eliminating the non-value-added activities performed within an organization.
B) It is a process that involves choosing among various sets of activities that are caused by competing strategies.
C) It is a process that decreases the time and resources required by a set of activities to achieve an organizational goal.
D) It is a process that increases the efficiency of necessary activities using economies of scale.