In the Context of the Perspectives of a Value Chain

question 41

Multiple Choice

In the context of the perspectives of a value chain, product and service guarantees, contract negotiations and consulting services would be considered as _____.

• A) preproduction services
• B) production processes
• C) postproduction services
• D) after-sales services

---

Definitions:

Equity Method

A procedure for accounting for ownership interests, where the investment's carrying amount is adjusted for the investor's proportionate share of the associate company's profits or losses over time.

Investment Account

An account held at a financial institution that holds investments such as stocks, bonds, mutual funds, and other assets for the investor.

Subsidiary

A company controlled by another company, often referred to as its parent company, through ownership of more than half of its voting stock.

Initial Value Method

An accounting approach where an investment is recorded initially at cost, without adjusting for changes in market value over time.