In the report text, a new idea can be introduced in the summary

_________ refers to the assessment and implementation of the tasks necessary to get the required work accomplished, and how such tasks will be grouped and sequenced to ensure that the most efficient and effective processes are utilized in the production of products and/or services.

A. Process design, layout, and execution B. Materials resource planning C. Materials management D. Facility design and layout E. Capital asset evaluation and acquisition

Owners equity increases each period by the amount of the corporation's positive net cash flow

Indicate whether the statement is true or false