The Characteristic of a Service That Refers to Differences in Employees

question 9

Multiple Choice

The characteristic of a service that refers to differences in employees' performances is:

• A) Intangibility
• B) Heterogeneity
• C) Divisibility
• D) Perishability
• E) Simultaneous production and consumption

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Definitions:

Just-In-Time

An inventory management strategy where materials and goods are produced or acquired only as needed in the production process, aiming to reduce waste.

Activity-Based Costing

A costing method that assigns manufacturing overhead and indirect costs to products and services based on their use of activities.

Process Cost Systems

A method of accounting used in manufacturing where costs are assigned to products, usually in continuous, repetitive operations.

Process Cost Accounting

A method of accounting that accumulates production costs for each process or department within a manufacturing facility.