Which of the Following Would Be the First Step in Activity-Based

Which of the following would be the first step in Activity-based management?

A) Identify and classify the activities related to the company's products
B) Identify opportunities to enhance value-added activities and to reduce or eliminate non-value-added activities
C) Identify activities as value-added or non-value added
D) Score each activity as high or low value-added as perceived by the customer