5. 42. T, F. When evaluating the decision to retain or eliminate a segment, important factors to consider are: sales revenue of the segment, variable costs and controllable cost as they affect the overall organization. 43. T, F. In segment performance analysis, the primary objective is to determine the profit margin it provides to the entire organization after taking into account the recovery of all variable costs and controllable fixed costs. 44. T, F. In the final analysis, all segments of an organization have to make enough profit margins to cover common cost incurred by the organization. 45. T, F. If a segment of an organization has a continuous negative contribution margin reputation, it may be necessary to eliminate it. 46. T, F. Capital Budgeting is a financial plan for a big project that outlines the sources of funds and the uses of funds for its execution. 47. T, F. Because of the long time horizon of capital projects, the estimation of their cash inflows and outflows are not very reliable. 48. T, F. Unlike short run decision analysis, costs and benefits of long-term projects are very difficult to ascertain but planners must use their best estimate. 49. T, F. Accounting returns on investment and cashflow pay-back methods do not consider the time value of money in assessing the viability of capital projects. 50. T, F. Discounted Cashflow methods of evaluating capital projects take away guess work from capital project decisions