One Field or Combination of Fields for Which More Than

question 129

Multiple Choice

One field or combination of fields for which more than one record may have the same combination of values is called a(n) :

• A) secondary key.
• B) index.
• C) composite key.
• D) linked key.

Understand and apply the concept of break-even analysis.

Apply the high-low method to derive cost formulas and understand its application in different scenarios.

Calculate and interpret the margin of safety in both dollar terms and as a percentage.

Understand and calculate the degree of operating leverage and its impact on net operating income.

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Definitions:

Cost

The amount of money expended on goods or services or the effort made to achieve something.

ERP

Enterprise Resource Planning software serves as a tool for organizations to manage their daily business processes, including accounting, procurement, project management, and manufacturing.

Decision Support

Systems or software designed to assist in making business decisions by analyzing data and presenting actionable information.

Efficiency

The ability to accomplish a task or produce a desired outcome with the least waste of time, effort, or resources.