2. Which of the following is not a trend promoting the increased use of business process reengineering?

• A. Pursuit of increased quality
• B. Price competition caused by the globalised economy
• C. Business expansion
• D. Advancement of technology

3. Alternative cost accounting excludes..

• A. Total quality management
• B. Life cycle costing
• C. Job costing
• D. Target costing

6. From the perspective of value analysis, which of the following is not a distinguishable type of value?

• A. Use value
• B. Exchange value
• C. Esteem Value
• D. Unmet Value