Which of these is NOT a principle of Total Quality Management (TQM) in libraries?

In which scenario would 'cost benefit analysis' be MORE appropriate than 'cost effectiveness analysis' for evaluating a library programme?

Assertion (A): In library management, technical functions such as acquisition and processing are often centralised, while user services are decentralised. Reason (R): Centralisation ensures uniform technical standards and efficient use of specialised expertise, while decentralisation of user services allows faster response to local user needs and better adaptation to community-specific requirements.