Identify a Limitation of Value-Based Planning

Identify a limitation of value-based planning.

A) It attempts to assess the economic value a given strategy is likely to create by relying on distorted accounting measures.
B) It is mainly a tool for evaluating strategy alternatives identified and developed through managers' judgments.
C) It is unable to assess the shareholder value a given strategy is likely to create.
D) It is unable to provide a basis for comparing the economic returns to be gained from investing in different businesses.