Which of the Following Statements Related to the Theory of Constraints

question 82

Multiple Choice

Which of the following statements related to the theory of constraints is/are true?

• A) Sales less direct materials costs equals throughput contribution.
• B) Throughput contribution equals sales plus direct materials, and the theory of constraints focuses on revenue and cost management when an organization is faced with bottlenecks.
• C) Throughput contribution equals sales plus direct materials.
• D) The theory of constraints focuses on process-costing when an organization is faced with bottlenecks.
• E) Throughput contribution equals sales plus direct manufacturing costs.

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Definitions:

Nominal Group Technique

A structured method for group brainstorming that encourages contributions from everyone in the group to solve problems or generate ideas.

Electronic Brainstorming

A technique for idea generation that utilizes digital platforms to facilitate collaborative brainstorming sessions among participants, often asynchronously.

Delphi Technique

A structured communication technique, originally developed as a systematic, interactive forecasting method which relies on a panel of experts.

Parliamentary Procedure

A comprehensive set of rules that prescribe how to take action on specific issues that come before a group.