AICPA每日一练之BEC【2016-1-16】

高顿网校2016-01-15 10:05Lynn.yu
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Which of the following is incorrect with regard to value chain analysis?

a.The value chain starts with the firm and goes all the way through to the end users of the product.

b.Value chain analysis is a strategic tool that assists the firm in determining how important the perceived value of the buyers is with respect to the market the firm operates in.

c.Value chain analysis is critical to assessing the competitive advantage of a firm.

d.Value chain analysis must be used in conjunction with the strategic plan of the organization.

Answer:A

Choice "A" is an incorrect (false) statement and the correct choice. The best description of a value chain is that value starts with the suppliers who provide the raw materials for a production process, continues with the firm and its strategic plan, continues with the value created by the customers, and then ends with the disposal and recycling of the materials.

Choices "d", "c", and "b" are incorrect, as all are correct (true) statements with regard to value chain analysis. The question stem asks for those statements that are false.

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