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Select the Term from the List Provided That Best Matches

Question 127

Matching

Select the term from the list provided that best matches each of the following descriptions.

Premises:
An inventory flow system that minimizes the amount of inventory on hand
The organization established by the accounting profession to develop accounting standards
The area of accounting designed to meet information needs of internal users
The government agency authorized to establish and regulate public company reporting practices
Assessing the value chain to create new value-added activities
Tasks that do not contribute to a product's ability to satisfy customer needs
Costs incurred before the manufacturing process begins
The process of changing an organization's production and delivery systems to make the organization more competitive
The ongoing process through which employees become more effective and learn to work more efficiently
The term used for the amount of product costs expensed in the current period
Responses:
Continuous improvement
Cost of goods sold
Financial Accounting Standards Board
Just in time
Managerial accounting
Nonvalue-added activities
Re-engineering
Upstream costs
Securities and Exchange Commission
Activity-based management

Correct Answer:

An inventory flow system that minimizes the amount of inventory on hand
The organization established by the accounting profession to develop accounting standards
The area of accounting designed to meet information needs of internal users
The government agency authorized to establish and regulate public company reporting practices
Assessing the value chain to create new value-added activities
Tasks that do not contribute to a product's ability to satisfy customer needs
Costs incurred before the manufacturing process begins
The process of changing an organization's production and delivery systems to make the organization more competitive
The ongoing process through which employees become more effective and learn to work more efficiently
The term used for the amount of product costs expensed in the current period
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