Consider the following actions associated with a cost management information system:

a. Eliminating a non-value added activity

b. Determining how much it costs to perform a heart transplant

c. Calculating the cost of inspecting components from an outside supplier

d. Developing and using a budgeted income statement for a division

e. Eliminating the need to inspect by improving the quality of products and processes

f. Determining whether selling a product at split-off is more profitable than processing it further before selling it

g. Calculating the cost of producing an e-book

h. Using a trend report on quality costs to assess the effectiveness of a quality improvement program

i. Determining the units that must be sold to break even

j. Calculating the cost to perform a tooth extraction

k. Determining the total cost of moving goods

l. Using JIT purchasing and manufacturing to significantly reduce inventories

m. Using unit product cost to help develop a bid price

Required:

Classify the above actions as being associated with one of the following objectives of a cost management information system:

1. Costing of products, services, and other objects of interest

2. Planning and control

3. Decision making