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A small enterprise may not install an elaborate control system because control is a:

ASales technique
BTax exemption
CCostly affair
DLegal formality
Answer & Solution
Correct answer: C. Costly affair
1. It takes expenditure, time and effort. 2. Benefits must exceed the costs. 3. So control is a costly affair. _Source: syllabus Business Studies Part I, Chapter 8, Controlling._
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