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.

---

Definitions:

Genetic Factors

Aspects of an individual's genes or hereditary influence that affect their physical and mental characteristics, health conditions, and susceptibilities.

Love Withdrawal

A form of psychological punishment where love, support, or approval is withheld to control or influence behavior.

Inductive Technique

A reasoning approach that moves from specific instances to a generalized conclusion or theory.

Warmth-coldness

A psychological dimension characterizing interpersonal relationships or personality traits, ranging from warmth (friendly, compassionate) to coldness (unfriendly, indifferent).