Association of Chartered Certified Accountants (ACCA) Certification Practice Test

Which component is NOT considered a part of the inputs in the organizational system?

1. Materials

2. People

3. Results

4. Money

The correct answer is: Results

In organizational systems, inputs typically consist of the resources needed to produce goods or deliver services. These inputs are essential for the functioning and operation of the system. Materials are physical items used in the production process. People refer to the workforce involved in the operation, including employees and management. Money is also crucial as it finances the inputs, covering costs for materials, labor, and overhead. These three components—materials, people, and money—are integral to operations and are classified as inputs. On the other hand, results pertain to the outputs of the system rather than its inputs. In the context of an organizational system, results refer to the outcomes achieved through the processes that involve the aforementioned inputs. Since results do not contribute to the foundational process of inputting resources, they are distinctly separated from the other components. This is why identifying results as not being part of the inputs accurately reflects their role in the organizational system.