Which of the following is NOT a source of a cost competitive advantage?

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Breakeven analyses are not a source of cost competitive advantage. They are a tool used to determine the minimum sales required to cover all costs and reach the point of profitability. While efficient labor, production innovation, experience curves, and reengineering may result in cost savings, breakeven analyses do not directly contribute to cost competitiveness.

Which of the Following Is NOT a Source of a Cost