A list of managerial accounting terms appears below:

Theory of constraints

Activity$-$based costing

Just$-$in$-$time inventory

Balanced scorecard

Value chain

Enterprise resource planning $($ERP$)$

Match each of the terms with the statement that best describes the term.

$\_\_\_$ A system that provides a comprehensive, centralized, integrated source of information used to manage all major business processes.

$\_\_\_$ The group of activities associated with providing a product or service.

$\_\_\_$ An approach used to reduce the cost associated with handling and holding inventory by reducing the amount of inventory on hand.

$\_\_\_$ A method used to allocate overhead to products based on each product$$s use of the activities that cause the incurrence of the overhead cost.

$\_\_\_$ An approach used to identify those factors that limit a company$$s productive capacity and to address those limitations so as to maximize profitability.

$\_\_\_$ A performance$-$measurement technique that attempts to consider and evaluate all aspects of performance using financial and non$-$financial measures in an integrated fashion.