Which of the Following Statements Is False

Which of the following statements is false?

A) In essence,the value chain and the supply chain are similar;each creates something for which the customer is willing to pay.
B) Accounting systems are important because they provide all the information for decisions commonly made by managers.
C) The supply or distribution chain is a linked set of organizations that exchange goods and services in combination to provide a final product or service to the customer.
D) Eliminating nonvalue-added activities always reduces costs without affecting the value of the product to customers.