221. Method of costing that supports creation of value for customer by accounting whole value stream, rather than individual departments or products is classified as

A) economic accounting
B) back-flush accounting
C) lean accounting
D) lead accounting
✅ ANSWER: C
Method of costing that supports creation of value for customer by accounting whole value stream, rather than individual departments or products is classified as lean accounting. Lean accounting is a financial management approach that supports the streamlined processes of lean manufacturing.

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