The value stream income statement provides the following information not usually contained in the contribution income statement:

Question

Quizplus · Accepted Answer

The value stream income statement gives a separate accounting for the effect of inventory change on profit, which is not typically provided by the contribution income statement or traditional income statements. This allows for a more accurate assessment of the profitability of each value stream or product line. The other options listed (allocated fixed costs, contribution by profit center, and separate accounting for the effect of productivity change on profit) may be included in the value stream income statement, but are not unique to it.

The Value Stream Income Statement Provides the Following Information Not