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Which of these factors is the least controllable by the department manager and therefore not his/her main focus of attention?
Finished Product
The final output of a manufacturing process, ready for sale or distribution to the end-user.
Gross Margin
A company's total sales revenue minus its cost of goods sold, divided by the total sales revenue, expressed as a percentage, indicating the financial health and profitability of a product or service.
Marketing Plan
A comprehensive strategy outlining an organization's advertising and marketing efforts, including target markets, marketing objectives, and initiatives to achieve them.
Ability To Make A Profit
The ability to make a profit reflects a business's capacity to generate more revenue than its expenses through its operations and strategies.
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