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

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

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

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

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

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