Recall that a well-designed accounting system mirrors the production environment. The changes in environment brought about by lean manufacturing require changes in the accounting system to support the lean efforts. Select "Yes or Now for the following characteristics of each type of accounting system. Traditional Lean Accounting System Accounting System Characteristics Standard costing Departmental efficiency Value streams Tracing of overhead cost to activities Identification of non-value-added activities Cross-training of employees Demand-pull Value-stream product costing Emphasis on direct labor cost Emphasis on conversion cost Emphasis on variances Direct labor efficiency Product costs collected by cell Next Accounting System Accounting System Characteristics Standard costing Departmental efficiency Value streams Tracing of overhead cost to activities Identification of non-value-added activities Cross-training of employees Demand-pull Value-stream product costing Emphasis on direct labor cost Emphasis on conversion cost Emphasis on variances Direct labor efficiency Product costs collected by cell Product costs collected by department Financial measures Operational measures