What three guidelines help management accountants provide the most value to managers?

A$.(1)$ Employ a cost$-$benefit approach, $(2)$ Recognize behavioral and technical considerations, and $(3)$ Apply the "different costs for different purposes" notion

B$.(1)$ Planning, $(2)$ Control, and $(3)$ Performance evaluation and learning

C$.(1)$ Decision$-$making, $(2)$ Planning, and $(3)$ Control

D$.(1)$ Understand the organization structure, $(2)$ Employ a cost$-$benefit approach, and $(3)$ Maintain integrity and credibility in every aspect of the job