Which of the Following Is a Characteristic of Customer Value

Which of the following is a characteristic of customer value?

A) the establishment of a competitive advantage by creating better customer value for the same cost
B) the improvement of costing accuracy by emphasizing the activities and tasks that must be performed
C) the efficient performance of necessary activities and elimination of activities that do not create customer value
D) the difference between what a customer receives and what the customer gives up when buying a product or service