Which of the Following Most Exemplifies the Value-Added Principle

Multiple Choice

Which of the following most exemplifies the value-added principle?

A) An ongoing process where continuous improvement is the goal.
B) A competitive management program that emphasizes quality.
C) Information gathering and reporting activities should be restricted to those activities that add value in excess of their cost.
D) Managerial accounting information is measured in economic, physical, and financial terms.