Final answer:
Outbound logistics is false as it refers to the system and process for transporting a company's goods to the end user, not exclusively the flow of materials out of the country. The statement in the question is false.
Step-by-step explanation:
The statement 'Outbound logistics relates to the flow of materials out of the country' is false. Outbound logistics refers specifically to the process and system by which a company's products are transported and delivered to the end customer, which includes warehousing, inventory management, order processing, and transportation of goods.
It does not necessarily pertain to the flow of goods out of the country but rather to the flow from the production site to the final point of purchase, whether within or across national borders.