Which of the following factors may NOT contribute to a good cost accounting information for management use?
A. Timeliness
B. Relevance
C. Accuracy
D. Efficiency
E. Clarity

Answer:
D. Efficiency

Explanation:
While timeliness, relevance, accuracy, and clarity are key characteristics of good cost accounting information, “efficiency” is more of an operational concern and not directly related to the quality of information provided for decision-making.

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