Which of the Following Statements Regarding Lean Accounting Is Incorrect

question 64

Multiple Choice

Which of the following statements regarding lean accounting is incorrect?

• A) It emphasizes cost reduction and continuous improvement
• B) Value stream analysis is used to examine and improve organizational processes from a customer perspective
• C) Production occurs with a demand push system
• D) Inventory is managed through a kanban system

---

Definitions:

Output Per Worker

A measure of productivity calculated by dividing total output by the number of workers.

Increasing Productivity

A process or strategy aimed at enhancing the efficiency of production, often resulting in higher output with the same or less input.

Human Resource Management Practices

The systematic management of people within an organization, including recruitment, selection, training, development, and compensation.

Organizational Size

A measurement reflecting the scale and scope of an organization, often considered in terms of employees, revenues, or physical footprint.