登录之后可查看解析

Answer (C) is correct . Theory of constraints (TOC) analysis describes three basic measurements:? throughput contribution (sales – direct materials), investments (raw materials; work-in-process; finished goods; R&D costs; and property, plant, and equipment), and operating costs (all costs except direct materials).

Answer (A) is incorrect because Gross margin, return on assets, and total sales are used in analyzing a firm’s profitability; they are not measurements used in TOC analysis.
Answer (B) is incorrect because Although the number of constraints/nonconstraints is important under the TOC, these numbers are not basic measurements used in TOC analysis. Operating leverage concerns contribution margin, which is not a basic measurement under TOC.
Answer (D) is incorrect because These measurements are used under absorption (full) costing, not in TOC analysis.