Which of the following is not a principle of Kaizen Costing?

Kaizen, means continual improvement. Kaizen Costing Principles o   The system seeks gradual improvements in the existing situation, at an acceptable cost. o   It encourages collective decision making and application of knowledge. o   There are nolimits tothe level ofimprovements that can be implemented o   Kaizen involves setting standards and then continually improving these standards to achieve long-term sustainable improvements. o   The focus is on eliminating waste, improving systems, and improving productivity. o   Involves all employees (and not just unskilled employees) and all areas of the business