Which of the Following Is a Reason for Managerial Activity

Which of the following is a reason for managerial activity to be considered a value-added activity?

A) It is an enabling resource for operational activities that bring about a change of state.
B) Managing activities brings order by changing the state from uncoordinated activities to coordinated activities.
C) Both are reasons for classifying managerial activities as value-added activity.
D) Neither is a reason for classifying managerial activities as value-added activity.