________ is the process of varying key estimates to identify those estimates that are the most critical to a decision.
A) The graph method
B) A sensitivity analysis
C) The degree of operating leverage
D) Sales mix

Question

Quizplus · Accepted Answer

Sensitivity analysis is a technique that helps identify the most critical input variables that have the highest impact on the outcome of a model, plan or decision. It involves varying key estimates within a predetermined range to determine how sensitive the result is to each variable. By doing so, decision-makers can prioritize their attention and resources on the variables that have the most significant impact on the decision's outcome.

________ Is the Process of Varying Key Estimates to Identify