True. The transforming process in a business operation involves adding value to inputs (such as raw materials, labor, and capital) through production, manufacturing, or service delivery. This added value can take the form of improved quality, features, functionality, design, customization, or other attributes that enhance the product or service and make it more valuable to customers. The goal of this transformation is to create outputs that are worth more than the initial inputs, resulting in a profit for the business.
