The president of Kelly Windows is an avid believer in JIT. Kelly Windows manufactures bay windows. The president wants no inventory or work-in-process on the floor at the end of each day. Windows are only manufactured after being ordered and throughput time is quick enough to complete most orders during the day of the order. The president is also trying to eliminate all non-value-added activities. She considers accounting to be non-value-added and would like to reduce accounting activities sharply if not completely.

As the controller, how can you defend the accounting activities that your department performs?