Which of the Following Is Not a Reason That Manufacturing

Multiple Choice

Which of the following is not a reason that manufacturing and distribution personnel would implement activity-based costing systems?

A) Focus on how to reduce costs.
B) Focus on why to reduce costs.
C) Set cost-reduction targets to reduce per unit costs.
D) Reduce work without compromising customer service or perceived value.
E) Reduce work while disregarding customer service and the perceived value.