An enterprise has identified these causes for inefficient CAPEX spending：·CAPEX planning is driven by technology and not by business objectives·The CAPEX planning team lacks the data it needs to perform due diligence tasks.·The organizational structure lacks sufficient accountability and incentives.Which corporate cultural change contributes to improving the effectiveness of CAPEX spending?

A、Marketing and product management divisions must reduce their CAPEX budgets significantly to drive the change。
B、Adopt new organizational models that promote real accountability for ROI, not just revenue, EBITDA, and cash.
C、CxO-level staff must have a full technical understanding but they should not trust their technical leaders fully
D、Build a financial control function that delivers high-quality reports on operational expenses for business insight and financial reporting