Which of the Following Statements Best Defines Lean Accounting

question 95

Multiple Choice

Which of the following statements best defines lean accounting?

• A) an accounting system that comprises a single database that collects data and feeds it into software applications supporting all of a company's business activities
• B) a costing method that supports creating value for the customer by costing the entire value stream thereby eliminating waste in the accounting process
• C) an accounting system that omits recording some of the journal entries relating to the stages from the purchase of direct materials to the sale of finished goods
• D) an integrated costing system covering a company's accounting, distribution, manufacturing, purchasing, human resources, and other functions

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Definitions:

Reinforcement

An operational technique used in behavior analysis to increase the frequency of a desired behavior by introducing a motivating item after the behavior is exhibited.

DRH Schedule

Differential Reinforcement of High Rates of behavior schedule; a reinforcement schedule in which a higher rate of a specific behavior is reinforced, encouraging the behavior to occur more frequently.

Reinforcer

Any stimulus that increases the likelihood of a preceding behavior being repeated.

Primary Reinforcer

An innate reinforcing stimulus like nourishment or shelter, which does not require learning to be effective in enhancing behavior.