acca考试 一日一练 F2

acca考试 一日一练 F2
A number of statements have been made about value analysis.  
 
 Which TWO of the following statements are TRUE about value analysis?  
  A.It seeks the lowest cost method of achieving a desired function
  B.It is applicable to both physical products and services
  C.It ignores esteem value
  D.It always results in inferior products