Because TOC regards operating costs as difficult to change in the short run,it does not identify individual activities and cost drivers.

Question

Quizplus · Accepted Answer

TOC focuses on the bottleneck process and assumes that operating costs are fixed in the short run. Therefore, it does not identify individual activities or cost drivers as it assumes that the bottleneck process drives the overall system performance.

Because TOC Regards Operating Costs as Difficult to Change in the Short