Which of the Following Is Not a Criterion That Influences

question 58

Multiple Choice

Which of the following is not a criterion that influences manufacturing plant or warehouse facility location decisions?

• A) Proximity to customers
• B) Historical cost
• C) Infrastructure of a country
• D) Quality of labor
• E) Business climate

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Definitions:

Cost Of Goods Sold

Direct costs attributable to the production of goods sold by a company, including material and labor.

Parent's Share

The proportion of equity held in a subsidiary by the parent company, often representing controlling interest.

Goodwill

An intangible asset that arises when a company acquires another company for a price higher than the fair value of its net identifiable assets.

Consolidation Approach

A method in accounting where the financial statements of a parent company and its subsidiaries are presented as one.