2. A cost accounting system: a. adds value to the organization. b. is part of Enterprise Resource Planning (ERP) systems. c. is beyond any ethical issues. d. Both a and b. 3. Which of the following positions/functions is not under the supervision of the Chief Financial Officer (CFO)? a. Treasurer b. Controller C. Human resources d. Cost accountants 4. Which of the following statements is correct? a. All activities add value to the organization. b. All value chain functions are within the organization. c. Supply chain and value chain do not overlap. d. Cost information reduces value. 5. In cost-benefit analysis: a. benefits are often measured in savings or increased profits. b. proposed changes within the organizational structure are evaluated. benefits should outweigh costs to be acceptable. d. All of the above. 6. Cost drivers are: a. factors that drive costs. b. activities that consume resources in Activity-Based Costing (ABC). few in traditional costing systems. d. All of the above. C. C