Data for a Factory -
Strategic Cost Management Is a Management Accounting Technique with

Data for a factory
$\begin{array}{ll}\text { Total factory cost } & £ 10,000 \\\text { Total time au ailable on key resource (hours) } & 2,500 \\\text { Contribution per unit product A } & £ 34.00 \\\text { Contribution per unit product B } & £ 30.00 \\\text { Contribution per unit product C } & £ 22.00 \\\text { Contribution per unit product D } & £ 20.00 \\\text { Hours required product A } & 12.0 \\\text { Hours required product B } & 6.0 \\\text { Hours required product C } & 6.0 \\\text { Hours required product D } & 8.0\end{array}$

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Strategic cost management is a management accounting technique with the following important supply chain implications

A) Progressive cost cuts are required from suppliers
B) Enables JIT supply and purchasing based on knowledge of suppliers
C) Sharing of cost and output data enables benefits of partnership sourcing
D) Competition between supply chains rather than individual firms