Answer:
All the options apply.
Explanation:
A) applies because one of the first steps in human resource planning is forecasting demand for new labor.
B) applies because a step in human resource planning is to improve the efficiency of the hiring process, that can be summed up in reducing turnover, and hiring skilled workers.
C) applies because a function of the human resources department is payroll, and in the planning process, payroll alternatives can be assessed.
D) also applies because in human resources planning, the working conditions of the human capital are a key variable, and telecommuting or working from home is a variable that affects these conditions.