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) Costs in the system are organized according to value streams.
B) The system includes both financial and nonfinancial performance indicators.
C) It is most appropriate for firms operating in dynamic and competitive environments.
D) The system incorporates the use of standard costs and standard cost variances.
E) The overall intent of the system is to more accurately reflect improvements associated with lean manufacturing.