Match the following terms to the appropriate statements by placing the letter to the left of each statement.
| a. | Activity-based costing | g. | Non-value-added allocation |
| b. | Activity-based management | h. | Organizational-level allocation |
| c. | Activity rate | i. | Process improvement |
| d. | Batch-level activity | j. | Product-level activity |
| e. | Business process reengineering | k. | Unit-level activity |
| f. | Customer-level activity | l. | Value-added activity |
| ______ | 1 | .Activities that are performed for specific customers |
| ______ | 2 | .The process of using activity-based costing information to manage |
| ______ | 3 | .Activities that are performed for each individual unit of product |
| ______ | 4 | .Activities that consume resources but do not contribute to the value |
| ______ | 5 | .A managerial tool that focuses on improving the efficiency and |
| | effectiveness of an organization's business processes through radical change |
| ______ | 6 | .A costing technique that assigns costs to cost objects such as products |
| | based on the activities of which those cost objects require |
| ______ | 7 | .Calculation similar to the pre-determined overhead rate under traditional |
| ______ | 8 | .Also referred to as product-sustaining activities |
| ______ | 9 | .The examination of business processes to identify incremental changes |
| | that may reduce operating costs |
| ______ | 10. | Activities that create the product the customer wants to buy |
| ______ | 11. | Activities required to provide productive capacity and to keep |
| | the business in operation |
| ______ | 12. | Activities that are performed all at once on groups of products |
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