Strategic Accounting - Unit 2

We can say that a company has been relocated only if it has part of its production in another country or region, but not if it is the entire production process.

• True

• False

Scarce resources in a company can include capacity, the availability of skilled workers, or the demand for its products.

• True

• False

Sunk costs are costs that should not be considered when deciding whether to accept an additional order, as they have already been incurred.

• True

• False

Capturing the supplier's margin theory means that a company automatically saves part of the costs by becoming its own supplier.

• True

• False

ERP systems can help companies manage and optimise resource allocation by integrating data from different departments and facilitating internal coordination.

• True

• False

Bottleneck units in a company are limited resources that restrict its production or service capacity.

• True

• False

To obtain the net contribution margin, it is necessary to subtract the total variable costs and total fixed costs from the total revenue generated by a product.

• True

• False

Eliminating a product or service that does not generate profits will always have a positive impact on the overall result if it is removed from the portfolio.

• True

• False

Opportunity cost is the potential benefit that is lost when choosing one alternative over another.

• True

• False

Assigned fixed costs can be directly associated with a single product or service without the need for distribution.

• True

• False