One Micro Operation Acting as a Constraint on Capacity May

question 30

Multiple Choice

One micro operation acting as a constraint on capacity may be termed a:

• A) Non-viable process
• B) Cost centre
• C) Resource limitation
• D) Bottleneck

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Definitions:

Warranty Expenses

Costs associated with the obligation to repair, replace, or remediate goods that have not met the selling criteria or customer expectations.

Pretax Financial Income

Income calculated before taxes are applied, representing a company's earnings based solely on its operations and other financial activities.

Income Taxes Payable

The amount of income taxes that a company has accrued but has not yet paid to the tax authority.

Depreciation Expense

The allocation of the cost of a tangible asset over its useful life.