The trend is to ask a different question that resolves
this dilemma. That question is about how to support two
or more coexisting management accounting methods.
Different types of managers and employee teams can use
different costs for different purposes. Operational managers
can use lean accounting to focus on removing waste
and increasing profitability. They can use ABC strategically
to better understand the sources of what drives
enterprise profitability and the linkages of resource
expenses to customers.