Welcome to ExamTopics
ExamTopics Logo
- Expert Verified, Online, Free.
Mail Us[email protected]
Menu
Apics Discussions
exam questions

Exam CSCP All Questions

View all questions & answers for the CSCP exam
Go to Exam

Exam CSCP topic 1 question 696 discussion

Actual exam question from APICS's CSCP
Question #: 696
Topic #: 1
[All CSCP Questions]

Which of the following statements best represents a supply chain approach to cost accounting using the theory of constraints (TOC)?

  • A. It tends to only focus on the actual running costs of the constraint.
  • B. It forces cost reduction efforts on all operations because they all may become constraints.
  • C. It tends to not allocate overhead to costs, making the accounting closer to cash flow.
  • D. It tends to view all costs of poor quality as sunk costs for the entire operation.
Show Suggested Answer Hide Answer
Suggested Answer: C 🗳️
by Daesma at July 23, 2023, 10:48 a.m.

Comments

Chosen Answer:
This is a voting comment (?) , you can switch to a simple comment.
Switch to a voting comment New
Submit Cancel
Rajiv8047
11 months, 1 week ago
Selected Answer: C
It tends to not allocate overhead to costs, making the accounting closer to cash flow.
upvoted 2 times
...
Daesma
1 year, 4 months ago
Selected Answer: C
This is one of the fundamental principles of TOC in cost accounting. TOC views cost accounting more directly and focuses on cash flow rather than indirect cost allocation.
upvoted 2 times
...

Get IT Certification

Unlock free, top-quality video courses on ExamTopics with a simple registration. Elevate your learning journey with our expertly curated content. Register now to access a diverse range of educational resources designed for your success. Start learning today with ExamTopics!

Start Learning for free
Community vote distribution
A (35%)
C (25%)
B (20%)
Other
Most Voted
A voting comment increases the vote count for the chosen answer by one.

Upvoting a comment with a selected answer will also increase the vote count towards that answer by one. So if you see a comment that you already agree with, you can upvote it instead of posting a new comment.

SaveCancel