12. Select True or False:

(a) Throughput accounting is a specific accounting methodology related to the theory of constraints.

(b) Linear Programming (LP) is a mathematical procedure for determining optimal allocation of easily available resources.

(c) Operating expense is defined as the costs of converting the inventory throughput.

(d) The theory of constraints is based on the fact that the rate of revenue generation is not limited by one constraining process.

(e) Decision analysis is the techniques for analysing problems containing risk/ uncertainty probabili- ties.