Which of the Following Is NOT a Technique Directly or Indirectly

question 16

Multiple Choice

Which of the following is NOT a technique directly or indirectly useful in process improvements?

• A) The lean thinking model.
• B) Process costing.
• C) Activity-based costing.
• D) Activity-based management.

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Definitions:

Direct Materials

Raw materials that can be directly traced to the manufacturing of a product and are considered a variable cost.

Direct Labor

The cost of wages paid to workers directly involved in the production of goods or provision of services.

Direct Materials

The raw materials directly traceable to the manufacturing of a product and included in the cost of goods sold.