Which of the Following Statements Regarding Managing Supply Chain Costs

Which of the following statements regarding managing supply chain costs is FALSE?

A) Firms in the supply chain examine ways to reduce costs at regularly scheduled intervals, usually every few years.
B) It is important for individual firms in the supply chain to be able to capture the true costs of performing various functions and processes.
C) It is important for individual firms in the supply chain to make the necessary cost-service trade-offs required to optimize the supply chain.
D) Supply chain cost reductions can improve profitability without having to increase sales.
E) The most important factors that impact supply chain costs are time, transactions, mistakes, specialization, and management.