Haha, this question is like a treasure hunt for the right answer! I'm going to guess C) Primary cost elements, because you'd need to know the underlying costs to really understand the profitability.
I'm going to go with A) Profitability segments. That sounds like the kind of cross-cutting analysis you'd need to do to report on those characteristics together.
Hmm, I'm not sure. B) G/L accounts seems like it could work, since you'd need to analyze the general ledger to get that level of detail. But D) Profit centers makes more sense to me.
I think the correct answer is D) Profit centers. Reporting on a combination of characteristics like customer, product, and region sounds like a profitability analysis, which is typically done at the profit center level.
Claribel
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