There are two answers that are correct. The first one is A. This stands for SAP Business Information Warehouse. (SAP BW) The other answer is SAP Strategic Enterprise Management (SAP SEM). SAP BW is a data warehousing tool. This can store all of the information that you need so that it will be available for everyone when the data needs to be retrieved.
The SAP SEM, on the other hand, is another software wherein data can be freely interchanged. The SAP SEM provides specific decision support tools to help in the management issues that are available. This can be used to compute the cost of management and so much more.