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Which of the following is NOT one of the activities on the statement of cash flows?
Human Resource Management
The strategic approach to the effective management of people in an organization to help the business gain a competitive advantage.
Facility-level Activity
Activities and costs incurred that support the entire company and cannot be traced to individual products or services.
Product-level Activity
Actions or operations that are conducted to support or produce specific products, often analyzed in activity-based costing.
Batch-level Activity
Activities and associated costs that are incurred for every batch produced, regardless of the size of the batch, such as setup costs and inspections.
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