Question $46(3$ points$)$

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The new CEO of the firm has told the vice president of HR that all HR activities must use the cost of capital as the benchmark against which returns from HR activities are measured. The new CEO is implementing

A$)$ return on assets $($ROA$).$

B$)$ the balanced scorecard $($BS$).$

C$)$ economic value added $($EVA$).$

D$)$ subjective HR metrics $($SHRM$).$