3. Which one is not part of the upstream of value chain activities?

Select one:

A. Design

B. Research and development

C. Supply

D. Distribution

4, The main focus of management accounting is:

Select one:

B. The preparation of financial statements

C. Decision making

D. Documenting cash flows

E. The preparation of budgets

5. An example of qualitative data is:

Select one:

A. Product cost

B. Operating costs

C. Net income

D. Customer satisfaction