Which of the Following Is Not a Characteristic of a Lean

question 106

Multiple Choice

Which of the following is not a characteristic of a lean accounting system?

• A) Calculated costs are used in setting product prices.
• B) Reporting is done frequently (often weekly, or even daily).
• C) Product aggregation—product costs are determined at the value-stream level.
• D) Use of average costs for products in each value stream.
• E) Includes, in the form of box score report, nonfinancial as well as financial performance results.

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Definitions:

Serum

The component of blood that remains after clotting has removed the blood cells and clotting proteins, containing antibodies and other proteins.

Formed Elements

Cells (i.e., red and white blood cells) and cell fragments (i.e., platelets) of blood.

Leukocytes

White blood cells that are part of the body's immune system, involved in protecting the body against both infectious disease and foreign invaders.

Erythrocytes

Red blood cells, which are responsible for carrying oxygen from the lungs to all parts of the body and returning carbon dioxide to the lungs for expulsion.