It Is Possible That Borders' Core Competencies of Store Locations

question 126

Multiple Choice

It is possible that Borders' core competencies of store locations and a desirable physical environment for customers became core rigidities eventually leading to the filing of bankruptcy as a result of

• A) changing political events.
• B) changing social events.
• C) a new technology emerging and changing customer shopping patterns .
• D) failure to accurately analyze the value chain.

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Definitions:

Equivalent Units

A concept used in process costing that converts partially completed units into a number of fully completed units, facilitating the calculation of unit costs.

Equivalent Units

A concept in cost accounting used to apportion costs to partially completed goods, based on the amount of work that has been put into those goods.

Conversion Costs

Conversion costs are the combined costs of direct labor and manufacturing overhead that are incurred to convert raw materials into finished goods.

Raw Materials Inventory

The stock of basic materials required in the production process before they are processed.