根据短文内容，从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。
Business is the organized approach to providing customers with the goods and services they want. The word business also refers to an organization that provides these goods and services. Most businesses seek to make a profit（利润）— that is, they aim to achieve income that is more than the costs of operating the business. 71 Commonly called nonprofits, these organizations are primarily nongovernmental service providers. 72
Business management is a term used to describe the techniques of planning, direction, and control of the operations of a business. 73 One is the establishment（制定） of broad basic policies with respect to production; sales; the purchase of equipment, materials and supplies; and accounting. 74 The third relates to the establishment of standards of work in all departments. Direction is concerned primarily with supervision（监管）and guidance by the management in authority. 75
A. Control includes the use of records and reports to compare actual work with the set standards for work.
B. In this connection there is the difference between top management and operative management.
C. Examples of nonprofit business include such organizations as social service agencies and may hospitals.
D. However, some businesses only seek to earn enough to cover their operating costs.
E. The second aspect relates to the application of these policies by departments.
F. In the theory of business management, organization has two main aspects.
G. Planning in business management has three main aspects.