Final answer:
Product costing is the technique that does not belong with the others because it focuses on determining the expenses involved in making a product, whereas the other techniques (Value engineering, Kaizen costing, Continuous improvement, and Benchmarking) are focused on improving processes and reducing costs.
Step-by-step explanation:
The technique that does not logically belong with the others is Product costing. Product costing is a method used to determine the expenses involved in making a product.
On the other hand, Value engineering, Kaizen costing, Continuous improvement, and Benchmarking are all management approaches focused on improving efficiency and reducing costs in the production process. Value engineering involves analyzing products to find ways to reduce cost without affecting functionality.
Kaizen costing is about continuous cost reduction and improvement after production starts. Continuous improvement is an ongoing effort to improve products, services, or processes. Benchmarking is the practice of comparing business processes and performance metrics to industry bests or best practices from other companies.