Which of the following cost accounting methods does not help firms keep the supply chain "lean" and add value throughout the chain?

Question

Quizplus · Accepted Answer

Throughput costing only focuses on the costs directly related to producing and selling goods or services, and does not consider other costs that are necessary for a lean and efficient supply chain, such as inventory holding or order processing costs. Target costing, activity-based costing, and performance measures all help firms identify and reduce unnecessary costs throughout the supply chain, thereby increasing value for customers and stakeholders.

Which of the Following Cost Accounting Methods Does Not Help