"It Is Easy to Design a Cost Control System on Paper

"It is easy to design a cost control system on paper, but it is much tougher to execute one, especially if you have not done this in the past"- this is the description of which Management Problem

A) Failure to anticipate or control costs.
B) Starting a business based on an idea or hobby
C) Human resource problems.
D) Failing to execute a business plan.
E) Trying to grow too quickly.