The Management Accountant Must Design Performance Measures to Evaluate and Control

The management accountant must design performance measures to evaluate and control JIT production. One of the dominant sources of information that the management accountant might use for this would be the personal observations of production line workers and team leaders. Another dominant source of information would be

A) inventory turnover ratio.
B) nonfinancial measures of time, inventory and quality.
C) material cost variances.
D) number of units sent to scrap/total scrap costs.
E) total setup time for machines/total number of units started and completed.