Which of the following statements is false?

A. The supply or distribution chain is a linked set of organizations that exchange goods and services in combination to provide a final product or service to the customer.

B. In essence, the value chain and the supply chain are similar; each creates something for which the customer is willing to pay.

C. Financial accounting information is important because it is sufficient to provide all the information for operational decisions commonly made by managers.

D. Eliminating nonvalue-added activities always reduces costs without affecting the value of the product to customers.