The Use of Theory of Constraints (TOC) Differs from Traditional

The use of theory of constraints (TOC) differs from traditional decision making because it:

A) examines the resource's utilization rather than the cost of a product
B) recognizes that the individual resources that limit business performance are difficult to find and manage
C) places greater emphasis on timing than cost in adjusting resources that are limiting business performance
D) provides a way to analyze the operating cost of a resource that is easier to use than traditional accounting methods