Which of the Following Statements Does Not Reflect One of the Fundamental

Multiple Choice

Which of the following statements does not reflect one of the fundamental themes underlying the design of cost systems for managerial purposes?

A) Cost systems should have a decision focus.
B) Different cost information is used for different purposes.
C) Cost information for managerial purposes must meet the cost-benefit principle.
D) The primary purpose of cost systems is to gather information to value inventory.