Which of the following is not an advantage of Direct Changeover?

The choice identifying lower cost alternatives as not being an advantage of Direct Changeover is indeed accurate because Direct Changeover typically involves a significant investment in implementing a new system right away, and there may not be cheaper options available compared to other implementation methods like phased or pilot conversions.

Direct Changeover directly replaces the old system with the new system at a predetermined time, leading to immediate use of the new system and eliminating any transitional period, which can be beneficial for organizations that want to minimize the complexity and duration of the implementation process. This approach also allows for quick implementation, enabling businesses to realize the benefits of the new system more rapidly.

In contrast, while Direct Changeover is efficient in terms of execution, the initial costs of implementing a new system are often higher due to the need for training, potential downtime, and the scale of changeover efforts, making lower cost alternatives less likely to be associated with this method. Thus, the absence of lower cost alternatives stands out as a distinguishing characteristic of Direct Changeover that does not align with its typical advantages.