Which of the following statements is not true regarding location decisions?
a. location decisions are important because location has a major impact on the overall risk and profit of the company.
b. once management is committed to a specific location, many costs become relatively easy to reduce.
c. location often has the power to make or break a company's business strategy.
d. location decisions to support a low-cost strategy require particularly careful consideration.

B. Once management is committed to a specific location, many costs become relatively easy to reduce.

Explanation:

As a location decision is essential and a specific decision taken by the company it has to be focused on its decision and does not need to draw any conclusion as a location decision made in the past cannot be easily overcome or reduced depending on the choices of the firm or the location availability of the resources. The location adds a cost to the company and is evaluated on the basis of the internal policy and thus is costly to undo.  A location often serves as a point of maximum profit or the operations performed by a firm like the effects form the land cost, labor costs, energy costs, and transport costs, etc.

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