Rather than using standard costs, full absorption costing, and extensive allocations, lean accounting advocates organizing so that as many resources as possible can be directly assigned (without sharing) to individual value streams. Value stream financial results are reported using actual costs rather than standard costs. Value stream financial results are reported on a marginal cost basis; shared support and administrative costs are not allocated to each value stream. Inventory is adjusted to full absorption cost value in aggregate. Which approach, conventional GAAP reporting or lean financial reporting, yields reports that are more easily understandable and useful? Briefly explain your reasoning