The following statements relate to planning and performance. Select all of the statements below that are true. Select one or more: a. Return on Investment (ROI) is a more superior assessment of divisional performance than Profit, as ROI takes into account the size of each division. b. It is not considered risky to commence a new business without preparing a business plan. c. Analysis of a business at an overarching level may be achieved with the Balanced Scorecard. d. A manager in charge of a Cost Centre has broader responsibility than a manager in charge of a Profit Centre. e. The preparation of a Business Plan does not guarantee that the business will succeed