In the Context of Strategies, Which of the Following Statements

In the context of strategies, which of the following statements is true of value creation?

A) It is the difference between the price a company charges customers and the cost of making the product.
B) It is the process of lowering the prices of products so that it is the least in a competitive market.
C) It is the process of maximizing the difference between a customer's willingness to pay and the cost of the product.
D) It is the process of maximizing the difference between profits in two consecutive financial years.