a. CFO F. Opportunity Cost

b. Fixed Cost G. Sunk Cost

c. Indirect Cost H. Supply Chain Management Systems

d. Management by Exception I. Value Chain

e. Non-controllable Cost J. Variable cost

______ 1. The benefits foregone when one alternative is selected over another.

______ 2. Organizes the activities between a company and its suppliers.

______ 3. A cost that does not change, in total, with changes in the level of business

activity.

______ 4. Investigating departures from the plan that are significant.

______ 5. A cost that was incurred in the past.

______ 6. A cost that cannot be easily traced to a particular cost object.

______ 7. A cost that does not change on a per unit basis with changes in the level of business activity.

______ 8. The senior executive responsible for accounting and financial operations.

______ 9. A companys internal operations and its relationships and interactions with suppliers and customers.

______ 10. A cost that a manager cannot influence.