Which of the Following Is One Important Advantage of Key

Which of the following is one important advantage of key resource allocation?

A) It has a financial plan for the future,based on a single level of operations; a quantitative expression of the use of resources necessary to achieve a business's strategic goals.
B) As only assets are acquired,a subsequent business,regardless of its legal form,is not responsible for any of the acts or transactions made prior to purchasing the business.
C) It has an agreement between two or more entities to pool resources in order to complete a project.
D) It specifies the time that is required for a business to acquire resources,convert them into product,sell the product,and receive cash from the sale.