Which of the following statements about customer value is TRUE?

A$.$

Companies can decide on an appropriate strategy based strictly on internally available information.

B$.$

Identifying a company's most important customers does NOT help formulate strategy.

C$.$

The best$-$designed strategies and the best$-$developed capabilities are useless unless they are effectively executed.

D$.$

The key to a company's success is always to be the low cost producer in a particular industry.