Which of the Following Statements Is Not Specifically Related to Product

Which of the following statements is not specifically related to product life cycle costing?

A) It considers that costs in areas such as design,marketing and customer service should be included in the true cost of the product.
B) Costs are accumulated in responsibility centres,with managers of each centre being accountable for costs,revenues or return on investment.
C) Cost is more effectively managed by more attention to design of the process rather than effort spent on correcting an out-of-control process.
D) The amount of cash generated depends in part on the stage of the product life cycle.