Scaling up of a business requires a firm to take care of following things :

(A) Hiring, retaining and motivating qualified employees
(B) Finding investors who share same goals
(C) Time management and work assignment ability
(D) Adequate market potential and opportune time
(E) Business idea experiencing

Choose the correct answer from the options given below:

Let's consider each statement 

(A) Hiring and retaining talent is one of the most crucial things a business needs to do when scaling up. When scaling, an organisation can not afford to lose its top employees and needs to hire good talent to handle the additional responsibilities that would come with expansion. 

(B) Also becomes essential, scaling up often requires resources, for which investors are looked for. The investor must share the same goal for the organisation; otherwise, it would lead to problems in the functioning and decision-making of the business down the line. 

(C) Scalin up requires a change in the structure of the organisation and responsibilities for a majority of the workforce; managing how the employees spend their time and what work they are assigned becomes a crucial aspect in times of expansion. 

(D) It is also crucial to consider the market position before expanding a business; hence, this must be considered. 

(E) Although this is a valid point to consider during the early stages of a company, how the business idea is planned out is done when the organization is in its initial phases, whether it is a smaller company or a start-up. Although checking the feasibility of scaling is also relevant from an expansion perspective, the "idea experience" is more about how the business actually would work. 
Further, no option includes all five statements, and of the given statements, E is the least relevant from a scaling perspective. 

Thereofre Optoin C is the correct answer.