Which of the Following Accounts Includes the Cost of Completed

question 157

Multiple Choice

Which of the following accounts includes the cost of completed but unsold units of a manufacturing firm?

• A)Cost of Goods Sold
• B)Finished Goods Inventory
• C)Work in Process Inventory
• D)Materials Inventory

Assess the impact of new business opportunities and customer requirements on supply chain network design.

Understand various fulfillment models and their application in supply chain management.

Appreciate the role of logistics and supply chain decisions on network design and functionality.

Recognize the significance of multi-channel and omni-channel strategies in modern business practices.

---

Definitions:

EPS

Earnings Per Share, a company's profit divided by the number of outstanding shares of its common stock, indicating the company's profitability.

EBIT

Earnings Before Interest and Taxes, a measure of a company's profit that includes all incomes and expenses except interest and income tax expenses.

ROCE

Return on Capital Employed; a measure of a company's profitability in relation to its capital, indicating how efficiently capital is being utilized to generate profits.

After Tax Cost

The net cost of an investment or financing option after taking into account the effects of taxes.