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Which of the following is taken into account by the net-present-value method?
Generally Accepted Accounting Principles
A set of accounting standards and practices that are widely accepted and used in the U.S. for financial reporting and accounting.
Controllable Cost
Costs that can be influenced or managed by a decision-maker within a certain period.
Managerial Responsibility
The obligation of managers to make decisions, supervise subordinates, and implement activities that contribute to achieving the organization's objectives.
Variable Cost
Costs that vary directly with the level of production or output, such as materials and labor used in the production process.
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