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متابعة

Which of the following is up stream costs in the value chain ?

A direct labour

B direct material

C researsh and development

D after sale services

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تم إضافة السؤال من قبل هيثم ناجى , محاسب اول , الفيوم لصناعة السكر
تاريخ النشر: 2016/01/20
ZAKIR HUSAIN KHAN
من قبل ZAKIR HUSAIN KHAN , Assistant Accountant , Technical Trading Company LLC

C research and Development Cost

Ahmed Shehata
من قبل Ahmed Shehata , Financial Controller , Vatrina for leather industries

The right answer is C. 

The upstream cost is the before production costs like research and development, designing, testing, etc.

Hemachand Chaiyanur Mohanraj
من قبل Hemachand Chaiyanur Mohanraj , Accounts And Admin Executive , Saudi Masterbaker Ltd

C research and Development Cost

R&D is considered as up stream Cost as it is a pre-production cost,option a and b can also be considered but in above options given C can be prioritized. 

In my opinion a,b & c are the correct answers as these all are required prior to product or service launch for any business firms.

Mohammad Iqbal Abubaker
من قبل Mohammad Iqbal Abubaker , Jahaca Pty Ltd - Accounts Administrator , Jahaca Pty Ltd - Accounts Administrator

A value chain is a set of activities that a firm operating in a specific industry performs in order to deliver a valuable product or service for the market. The concept comes from business management and was first described and popularized by Michael Porter in his best-seller, Competitive Advantage: Creating and Sustaining Superior Performance.[1]

 

The idea of the value chain is based on the process view of organizations, the idea of seeing a manufacturing (or service) organization as a system, made up of subsystems each with inputs, transformation processes and outputs. Inputs, transformation processes, and outputs involve the acquisition and consumption of resources - money, labour, materials, equipment, buildings, land, administration and management. How value chain activities are carried out determines costs and affects profits.

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