For Capital Budgeting Decisions, the Use of Present Value Analysis

For capital budgeting decisions, the use of present value analysis significantly improves management decision making, however:

A) other quantitative techniques may be even more insightful.
B) most decisions are significantly influenced by top management's values and experiences.
C) the accounting rate of return technique in usually more dependable.
D) a relevant cost analysis should always be used in close decisions.