Reserve analysis a technique not used in:

Thank you for invitation. I seem option - C. Control Costs is good answer.

I beg to differ with you Mr.Muhammad , Reserve Analysis technique is used in Control Cost as well. 

In control cost process Reserve Analysis is used to monitor the status of reserves ; to determine whether the same reserves will do or additional reserves needed .

Thanks for the invitation.  

I think option C because

Reserve Analysis: Many cost estimators include reserves, also called contingency allowances, as

costs in many schedule activity cost estimates. Reserve Analysis a technique not used in Control

Costs.

Thank you for the invitation. My answer is B

My answer is for the option (B)