How is cost benefit analysis applied during an MoV Study?

A.
In Studies of process or procedure, it can be combined with many other tools, e.g.
process-mapping and option selection

B.
It creates a focus on comparison of the benefits that MoV could deliver over the long term
with the cost of a MoV Study

C.
It is used to establish discounted cash flow for Value Improving Proposals

D.
It is used to assess the Value Index