Which statement regarding the steps in the Generic MoV Study Plan is true?

Which statement regarding the steps in the Generic MoV Study Plan is true?
A . The final step should be to develop the Value Improving Proposals
B . The first step should be to define the MoV Study objectives
C . The Implementation Plan should be agreed before setting targets for benefits improvement
D . The Value Drivers should be prioritized before identifying the functions

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Answer: B