Valery Murphy Is a Division Manager for a Large Computer

Multiple Choice

Valery Murphy is a division manager for a large computer manufacturing company. It has been determined that Murphy's division has operating costs that are 50 percent greater than similar divisions of competitor organizations. To reduce the waste in her division, Murphy decides to install a system that focuses on identifying specific cost centers in an organization. This type of system is frequently referred to as __________.

A) profit-center marketing
B) activity-based costing
C) performance-related analysis
D) waste-reduction controls