In complex operational strategies, which often call for the operations function to take on a wide range of activities, the operational specialization benefits of focus can still be achieved by: a. combining the activities in a single unit, which focuses on the entire set. b. splitting the activities among several units, each of which focuses on a specific subset. c. investing in resources to deal with the increased complexity of coordination. d. All of the answers are correct. e. None of the answers are correct.

Activity-based costing (abc) is not truly a cost collection mechanism as much as it is an inventory valuation method. the main purpose for implementing an activity-based cost system is to try to overcome some of the cost distortions that occur in traditional costing from product differences when there are variations in size and complexity. however, one of the disadvantages of utilizing abc is that the additional information gathering necessary to implement costing with that level of detail might be beyond the reach of some companies with resource or financial constraints. with this in mind, what kinds of industries or companies do you think would benefit most from using activity-based costing and why? in designing or modifying an accounting system to capture appropriate costs for abc, what considerations do you think would need to be made?