Based on the Accenture Survey on Sources of Risk That

question 67

Multiple Choice

Based on the Accenture survey on sources of risk that affect global supply chain performance,which of the following was found to have affected the highest percentage of supply chains?

• A)shortage of skilled resources
• B)volatility of fuel prices
• C)inflexible supply chain technology
• D)customs delays

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Definitions:

Predetermined Overhead Rate

A rate used to apply manufacturing overhead costs to products, calculated before the production period based on estimated costs and activity levels.

Variable Overhead

Costs that fluctuate with the level of production activity, such as utilities or raw materials.

Fixed Overhead

Overheads that stay the same no matter the quantity produced or sold, encompassing rent, payroll, and insurance costs.

Fixed Manufacturing Overhead

Ongoing, consistent expenses associated with manufacturing operations, such as rent, salaries, and utilities, regardless of production levels.