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Property taxes
Building maintenance
Training
Labor2. Price and cost is the same thing to a supply chain professional. True
False3.Indirect costs include: Material and labor
Fixed costs4.A financial (capital) lease is used to fill a temporary need. True
False5.Cost analysis includes examining: Structure of the industry
Market structure
Technology trends
All of the above6.All of the following are associated with the Sarbanes-Oxley Act of 2002 except: Establishes criminal and civil penalties
Requires periodic reporting
Establishes international accounting standards
Accurate financial reporting7.Lean inventory practices may include all of the following except :
Reduced inventory costs
Expedited shipping costs for missed deliveries
Larger safety stock
Direct spend reduction 8.All of the following are variable costs except: Direct labor
Property taxes
Material
Sales commissions9.The elements of cost include all of the following except: Standards
Direct
Indirect
Goodwill10.Profit margin equals price minus cost. True
False

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