The selection of an appropriate inventory cost flow assumption for an individual company is made by

Answer: Management

Explanation:

The management is one of the type of organization that manage the various types of business activities for the purpose of achieving the goals and the following are some main function of the management are as follows:

Controlling the system Planning the overall function Organizing

According to the given question, the selection of the inventory cost flow in the system by the company then it is known as the management as it handles all the inventory business of the various types of products and the services in the management.

Therefore, Management is the correct answer.