Which of the Following BEST Describes Value-Added Analysis

Which of the following BEST describes value-added analysis?

A) a TQM tool in which groups of employees work together to improve quality
B) the process of evaluating all work activities, materials flows, and paperwork to determine the value that they create for customers
C) the process by which a company implements the best practices from its own past performance and those of other companies to improve its own products
D) the process by which a company analyzes a product to identify possible improvements
E) a total company commitment to quality management at every stage of the process