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Which of the Following Statements About Processing Cycle Efficiency (PCE)

Question 59

Multiple Choice

Which of the following statements about processing cycle efficiency (PCE) is not true?


A) It is defined as the ratio of processing time to non-processing time.
B) It is a measure of operating process efficiency.
C) It is based on the relationship between actual processing time and total production time.
D) It incorporates notions of "value-added" and "non-value-added," as discussed in the development of activity-based cost (ABC) systems.
E) The optimum value of PCE is 1.0.

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