Question $17$

Which of the following is not a means of lowering the otherwise high costs of internally$-$performed value chain activities?

Implementing the use of best practices throughout the company, but most particularly for those activities where costs are higher than those of some or many rivals

Implementing an activity$-$based cost accounting system that identifies high$-$cost activities and then eliminating those activities with the highest costs from the company's value chain

Outsourcing certain high$-$cost activities being performed internally to outside vendors or contractors who can perform them more cheaply than they can be performed in$-$house

Relocating high$-$cost activities $($such as manufacturing$)$ to geographic areas like Southeast Asia or Latin America or Eastern Europe where they can be performed more cheaply

Ceasing to perform activities of minimal value to customers