Which of the following statements about the cost $-$ benefit approach is TRUE?

A$.$ In a cost $-$ benefit analysis, both costs and benefits are easy to obtain.

B$.$ Resources should be spent if the costs of a decision outweigh the benefits of the decision.

C$.$ Resources should be spent if they are expected to better attain company goals in relation to the

D$.$ The cost $-$ benefit approach is more important than behavioural considerations.

E$.$ A cost $-$ benefit approach would not be appropriate for a decision to install a budget system or $n$