2) Which of the following is NOT a part of the capital budgeting decision process model? A) Determine which investment yields the greatest benefit and the least cost to the organization. B) Track realized cash flows, compare against estimated numbers, and revise plans if necessary. C) Forecast all potential cash flows attributable to the alternative projects. D) Manage the control of non-quantitative factors. E) Identify potential capital investments that agree with the organization's strategy. 21T A