According to common business strategy, for evaluating the results of an organization's plans to be meaningful, the lessons learned "must be factored back into the next planning cycle."
This is because when the lesson learns learned is factored back into the next planning cycle, the firms would be able to avoid the mistakes they made if there were any.
The firms would be able to repeat or improve upon their previous success in the next business session.
However, the evaluation must be objectively carried out to avoid errors and omissions.
Hence, in this case, it is concluded that the correct answer is option B. "must be factored back into the next planning cycle."
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