continuous improvement. A commodity-based firm (agribusiness, building products, etc.) with a few homogeneous products and integrated manufacturing processes would probably focus on efficiency and many of the lean manufacturing principles but have little need for the value-stream income statement. Similarly, firms such as Coach and Tiffany that succeed on the basis of a strong differentiated brand would likely focus on performance measures that advanced its brand, rather than emphasize the principles of lean. Exhibit 17.16 provides a summary of the strategic role that can be played by the lean approach relative to full-cost accounting.
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