Which of the following are processes associated with Project Cost Management?

'Develop Costs' is not a recognized PMBOK process name; the correct process for approximating costs is 'Estimate Costs,' making this option incorrect.

'Develop Budget' and 'Determine Risks' are not valid PMBOK Cost Management process names; the correct terms are 'Determine Budget' and risk management belongs in a separate knowledge area.

The PMBOK Guide defines four processes in Project Cost Management: Plan Cost Management (establishing policies and procedures), Estimate Costs (developing cost approximations), Determine Budget (aggregating estimated costs to establish the cost baseline), and Control Costs (monitoring project status and managing changes to the cost baseline). These four processes cover the complete cost management lifecycle.

'Plan Budget Management' and 'Create Cost Accounts' are not PMBOK-defined processes; the correct planning process is 'Plan Cost Management' and cost account creation is a WBS-related activity.