True/false task 1. Contribution margin per piece indicates, how much a product contributes for covering of fixed costs. 2. If prices are low, there is elastic demand. 3. The term "income" denotes the value of all services rendered in the operational activities of a company per period. 4. Corporate goals that do not interact are called complementary. 5. A risk averse investor will reject projects with too high risk. 6. If a company has a fixed cost of 150 and a variable unit cost of 2, its marginal cost is 2. 7. The key figure "productivity" sets the value-based output quantity in relation to the value-based input quantity. 8. The transfer prices for cost center accounting are only calculated for the main cost centers. 9. Raw materials can be treated as a variable cost. 10. A negative net requirement for demand determination means that material must be procured to meet this demand. 11. The safety stock should always be larger than the minimum or reserve stock. 12. The internal rate of return is an interest rate at which the net present value of an investment is zero. 13. The neoclassical production theory assumes that the marginal yield of every production factor is always positive, but decreases with increasing production level. 14. The scope of application of division calculation is mass production, where a uniform product is produced in large quantities. 15. In decision theory, if no probabilities of occurrence can be assigned to the environmental conditions; then one speaks of a decision under risk. 16. For 2=0, the Bernoulli principle corresponds to the minimax rule.)