Examlex
Which of the following statements is not true regarding learning management systems (LMSs) ?
Cost Driver Analysis
The examination of the factors that affect costs, aiming to understand the relationship between actions or volumes and their impact on expenses.
Non-value-added Activities
Tasks or processes that do not contribute to customer value or enhance a product, potentially leading to unnecessary costs.
Activity-Based Management
A management approach focusing on managing activities as the route to improving the value received by the customer and the profit achieved by providing this value.
Employee Resistance
Opposition or pushback from employees towards changes within an organization, often due to fear of the unknown or perceived negative impacts.
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