Which term best describes a strategy that may be used to maintain business operations while minimizing job losses?

The term "going concern" refers to the fundamental assumption that a business will remain operational for the foreseeable future. In the context of maintaining business operations while minimizing job losses, it signifies a strategy aimed at preserving the company's viability and ensuring that it can continue its activities without immediate threat of closure. This approach often involves taking steps to enhance efficiency and stability, allowing the organization to weather economic challenges without resorting to drastic measures such as layoffs.

In contrast, the other options may involve strategies that could lead to job losses. For instance, cost-cutting measures might focus on reducing expenses, which could include workforce reductions. Restructuring usually entails reorganizing a company's structure or operations, which may also result in layoffs as roles become redundant. Outsourcing involves delegating certain tasks to external parties, which can lead to job losses within the company as roles are transferred or eliminated.

Thus, "going concern" encapsulates the goal of sustaining business operations in a way that prioritizes employee retention, affirming the organization's commitment to its workforce while navigating challenges.