One of the Key Elements of Lean Accounting Is the Use

Multiple Choice

One of the key elements of lean accounting is the use of the value stream income statement. Which of the following is not a characteristic of value stream income?

A) Reduction in the need for allocations of indirect costs.
B) Expansion of the scope of the cost object.
C) Decreased use of direct-cost tracing.
D) Focus on revealing financial benefits of lean manufacturing.
E) Income-effects for individual families of products are revealed.