Which of the below statements does NOT hold (is incorrect)? a. The importance of measuring the performance of a process can not be overstated or over estimated. O b. Aligning process performance to organisational goals is the primary reason for undertaking process management practices. O c. The cycle time is the time it takes from the start of a process to the completion of that process in terms of the output. O d. When a process model contains gateways, the cycle time is on average the sum of the task cycle times