Which of the following is a reason for managerial activity to be considered a value-

added activity?

A. It is an enabling resource for operational activities that bring about a change of state.

B. Managing activities brings order by changing the state from uncoordinated activities

to coordinated activities.

C. Both are reasons for classifying managerial activities as value-added activity.

D. Neither is a reason for classifying managerial activities as value-added activity