Question：In not-for-profit businesses and state-run entities, a value-for-money audit can be used to measure performance. It covers three key areas: economy, efficiency and effectiveness. Which of the following could be used to describe effectiveness in this context?

　　A Avoiding waste of inputs

　　B Achieving agreed targets

　　C Achieving a given level of profit

　　D Obtaining suitable quality inputs at the lowest price

　　解析：Effectiveness can only be measured in terms of achieved performance. Economy consists of minimising costs, for example, by obtaining suitable inputs at the lowest price. Efficiency, in the narrow sense used here, consists of achieving the greatest output per unit of input: avoiding waste of inputs would contribute to this. Achieving a given level of profit is a measure of overall efficiency in its wider sense and would require proper attention to all three of these matters.