How does Total Landed Cost $($TLC$)$ as a management tool differ from traditional cost accounting in assessing offshoring decisions?

Option A

Traditional cost accounting considers logistics and startup costs, while TLC does not.

Option B

TLC focuses only on production costs, while traditional cost accounting includes all expenses.

Option C

TLC includes a broader range of costs, such as logistics and startup costs, not typically included in traditional cost accounting.

Option D

There is no significant difference between the two.