What is downsizing?

A$.$ An organization's ability to achieve lower costs relative to competitors through productivity and

efficiency improvements, elimination of waste, and tight cost control.

B$.$ A comparison of the quantity of output produced with the quantity of an individual input used.

C$.$ An integrated approach configuring processes, products, and people to match costs to the

activities that need to be performed for operating effectively and efficiently in the present and

future.

D$.$ The amount of productive capacity available over and above the productive capacity employed

to meet customer demand in the current period.