Choice "A" is correct. Total quality management (TQM) represents an organizational commitment to customer-focused performance that emphasizes both quality and continuous improvement.
Choice "c" is incorrect. Lean manufacturing or lean production emphasizes the use of only those resources required to meet the requirements of customers. It is somewhat like activity-based approaches, as it seeks to invest resources only in value-added activities.
Choice "d" is incorrect. Just-in-time management anticipates achievement of efficiency by scheduling the deployment of resources just-in-time to meet customer or production requirements.
Choice "b" is incorrect. Activity-based costing focuses on the cost of activities and seeks to only invest resources in value added activity.