The theory of constraints suggests that the improvement efforts should usually be focused on: a. Work centers that are not constraints b. The work center that is the constraint c. The work center with the highest total cost. d. The work center with the most obsolete equipment.

Principles of Accounting Volume 2
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Chapter6: Activity-based, Variable, And Absorption Costing
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Problem 12MC: Which statement is correct? A. Activity-based cost systems are less costly than traditional cost...
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The theory of constraints suggests that the improvement efforts should usually be focused on: a. Work centers that are not constraints b. The work center that is the constraint c. The work center with the highest total cost. d. The work center with the most obsolete equipment.
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