Which of the Following Is Not a Characteristic of a Lean

Multiple Choice

Which of the following is not a characteristic of a lean accounting system?

A) Calculated costs are used in setting product prices.
B) Reporting is done frequently (often weekly, or even daily) .
C) Product aggregation—product costs are determined at the value-stream level.
D) Use of average costs for products in each value stream.
E) Includes, in the form of box score report, nonfinancial as well as financial performance results.