In Contrast to Theory of Constraints (TOC),activity-Based Costing (ABC)systems

question 68

Multiple Choice

In contrast to theory of constraints (TOC) ,activity-based costing (ABC) systems:

• A)take a long-run perspective and focus on improving process by eliminating non-value activities.
• B)take a short-run perspective and focus on improving process by increasing non-value activities.
• C)are less useful for long-run pricing,and capacity management.
• D)are less useful in long-run cost control.
• E)are less useful in long-run capacity management.