From a Long-Term Perspective, When Evaluating the Contribution of a Particular

question 35

Multiple Choice

From a long-term perspective, when evaluating the contribution of a particular profit center to the overall profitability of the company, management should be most interested in the center's:

• A) Traceable fixed costs.
• B) Income from operations.
• C) Contribution margin.
• D) Responsibility margin.

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Definitions:

Collective Agreement

A written contract negotiated through collective bargaining for labor between an employer and a union representing the employees.

Legal Bargaining Agent

A representative, often a union, designated to negotiate employment terms on behalf of a group of employees.

Bargaining Agent Status

The official recognition of a union as the representative of a group of employees for the purposes of collective bargaining.

Certification

The process of formally validating the qualifications, competence, or authority of an individual or organization in a specific area.