Which of the Following Statements Is True of the Functions

Which of the following statements is true of the functions of human resource management?

A) It is a clerical operation in large companies concerned with payroll and employee records.
B) It refers to a department which looks into the legal ramifications of policies and procedures that affect only the employees in an organization.
C) It is a function concerned with costs, planning, and the implications of various strategies for organizations.
D) It refers to a design of formal systems in an organization to manage human talent for accomplishing organizational goals.