Identify a limitation of value-based planning.
A. It attempts to assess the economic value a given strategy is likely to generate by relying on distorted accounting measures.
B. It is typically a tool for evaluating strategy alternatives identified and developed through managers' judgments.
C. It fails to assess the shareholder value a given strategy is likely to generate.
D. It fails to provide a basis for comparing the economic returns to be gained from investing in different businesses pursuing different strategies.
Answer: B