The stakeholders are interested in ensuring that expected value is assessed prior to acceptance. To determine if the solution is providing expected value and ensure the accuracy of the measurements, the stakeholders and the business analyst (BA) determine that they need to measure:
To determine if the solution is providing expected value and ensure the accuracy of the measurements, stakeholders and the business analyst need to measure benefits, penalties, and costs. This helps in understanding if the solution is delivering the anticipated value by evaluating the gains (benefits), the drawbacks (penalties), and the expenses involved (costs). Assessing performance, trends, and variances is more related to ongoing performance monitoring rather than initial value assessment.
Hence it is A
BABOK V-3 8.2.4 Analyze Performance Measures: Elements:.1 Solution Performance versus Desired Value, .2 Risks , .3 Trends, .4 Accuracy, .5 Performance Variances
Question is talking about Solution Evaluation KA, Listed are the elements in the Analyse performance measure task.
Answer A is correct See question #308, which is wrong answered