Which of the Following Is NOT an External Event That

question 58

Multiple Choice

Which of the following is NOT an external event that reveals the "dark side" of core capabilities?

• A) A new competitor figures out a better way to serve the firm's customers.
• B) New technologies emerge and replace those used by the firm.
• C) A firm changes its focus to a new core competence.
• D) Political or social events shift the foundation of current core capabilities.

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Definitions:

Favorable

A term used in accounting and finance to describe outcomes or variances that are better than anticipated, indicating a positive performance against the budget or forecast.

Unfavorable

A term used to describe a variance or outcome that results in a worse financial position than expected or budgeted.

Labor Rate Variance

The difference between the actual labor costs incurred and the expected (or standard) labor costs, often due to paying a higher or lower wage rate than planned.

Variable Overhead Rate Variance

The difference between the actual variable overhead incurred and the expected (standard) variable overhead allocated based on activity levels.