Which of the Following Best Explains 'Strategic Cost Management

Which of the following best explains 'strategic cost management'? 

A)  The identification of all costs, cost drivers and strategies aimed at reducing or eliminating costs through the supply chain. 
B)  The identification of all costs, cost drivers and strategies aimed at reducing or eliminating errors. 
C)  The identification of all costs aimed at reducing or eliminating costs through the supply chain. 
D)  The identification of all costs, cost drivers and strategies aimed at reducing or eliminating costs through the distribution chain.