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In Contrast to Theory of Constraints (TOC),activity-Based Costing (ABC)systems

Question 68

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In contrast to theory of constraints (TOC) ,activity-based costing (ABC) systems:


A) take a long-run perspective and focus on improving process by eliminating non-value activities.
B) take a short-run perspective and focus on improving process by increasing non-value activities.
C) are less useful for long-run pricing,and capacity management.
D) are less useful in long-run cost control.
E) are less useful in long-run capacity management.

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