Which of the Following Is Not a Characteristic of Kaizen

question 31

Multiple Choice

Which of the following is not a characteristic of Kaizen budgeting?

• A) These budgets reflect continuous-improvement standards.
• B) These budgets adjust required resource demands based on targeted efficiency and productivity gains.
• C) This approach to budgeting can be used in conjunction with both traditional and activity-based budgeting.
• D) This approach cannot be used externally (e.g., to budget supplier costs).
• E) Cost decreases in the budget are the result of performing the activities more efficiently and with higher quality.