软件工程思想产生于解决20世纪60年代的软件危机，下述 Ⅰ．软件需求定义不准确 　　Ⅱ．软件进度难以控制 Ⅲ．软件生产的高成本 　　Ⅳ．软件质量不易保证 哪些是当时软件危机的主要表现？

A． Ⅰ和Ⅱ

B． Ⅱ和Ⅲ

C． Ⅲ和Ⅳ

D． 全部

Activity Based Costing (ABC) is an (11) technique that allows an organization to determine the actual (12) associated with each product and service produced by the organization without regard to the organizational structure. This chapter explains some of the uses and benefits of Activity Based Costing. We use IDEFO (13) modeling in conjunction with ABC to enable more effective business (14) design decisions.

In order to achieve the major goals of business process improvement, process simplification and improvement, FAA managers need to fully understand the cost, time, and quality of activities performed by employees or machines throughout an entire organization. ABC methods enable (15) to cost out measurements to business simplification and process improvement.

（15）是（）

A.computers

B.managers

C.clients

D.consumers