Which of the Following Focuses on Adding Value to Primary

question 32

Multiple Choice

Which of the following focuses on adding value to primary and supporting business activities?

• A) Linkage Planning Analysis
• B) Value Chain Analysis
• C) Competitive Forces Model
• D) Stages of Growth Model

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Definitions:

Variable Overhead Efficiency Variance

A metric that measures the difference between the actual hours taken to produce something and the expected (standard) hours, multiplied by the variable overhead rate per hour.

Standard Machine-Hours

The allocated number of operating hours expected for machinery to achieve a set level of production under standard conditions.

Manufacturing Overhead

All indirect costs associated with the production process, such as salaries of supervisors and maintenance costs.

Variable Overhead Rate Variance

The difference between the actual variable overhead incurred and the expected variable overhead based on standard cost accounting practices.