Examlex
Match each of the following terms a through j with the appropriate definitions 1 through 10.
(a) Cost object
(b) Activity
(c) Cost driver
(d) Activity-based costing
(e) Batch level activities
(f) Activity-based management
(g) Pool rate
(h) Activity cost driver
(i) Activity driver
(j) Cost pool
_____ (1) A measure of activity level.
_____ (2) Actions which cause resources to be used.
_____ (3) A collection of costs that are related to the same or similar activity.
_____ (4) An outgrowth of ABC that draws on the link between activities and cost incurrence for better management.
_____ (5) The target of a cost assignment.
_____ (6) Actions performed only on groups of units.
_____ (7) Variable that causes an activity's cost to go up or down.
_____ (8) An allocation rate used to assign a collection of related costs to a cost object.
_____ (9) A cost allocation method that focuses on activities performed.
_____(10)Variable that causes a cost to go up or down.
World War II
A global conflict that took place between 1939 and 1945, involving most of the world's nations and marked by significant events, battles, and shifts in power.
Survived
To remain alive or in existence after going through a dangerous or potentially lethal situation.
Networks
Complex systems of interconnected individuals, computers, or organizations.
Formal Organizations
Are secondary groups designed to achieve explicit objectives.
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