explain these table ? (Accounting information system)

Product design 4. Poor product design resulting in excess costs 5. Over- and underproduction Planning and scheduling Production operations 6. Theft of inventory 7. Theft of fixed assets 8. Poor performance 9. Suboptimal investment in fixed assets 10. Loss of inventory or fixed assets due to fire or other disasters 11. Disruption of operations pro 4.1 Accounting analysis of costs arising from product design choices 4.2 Analysis of warranty and repair costs 5.1 Production planning systems 5.2 Review and approval of production schedules and orders 5.3 Restriction of access to production orders and production schedules 6.1 Physical access controls 6.2 Documentation of all inventory movement 6.3 Segregation of duties-custody of assets from recording and authorization of removal 6.4 Restriction of access to inventory master data 6.5 Periodic physical counts of inventory and reconciliation of those counts to recorded quantities 7.1 Physical inventory of all fixed assets 7.2 Restriction of physical access to fixed assets 7.3 Maintaining detailed records of fixed assets, including disposal 8.1 Training 8.2 Performance reports 9.1 Proper approval of fixed-asset acquisitions, including use of requests for proposals to solicit multiple competitive bids 10.1 Physical safeguards (eg., fire sprinklers) 10.2 Insurance 11.1 Backup and disaster recovery plans 12.1 Source data automation 12.2 Data processing integrity controls 13.1 Time-driven activity-based costing 14.1 Innovative performance metrics (e.g., throughput) Cost accounting 12. Inaccurate cost data 13. Inappropriate allocation of overhead costs 14. Misleading reports Product design 4. Poor product design resulting in excess costs 5. Over- and underproduction Planning and scheduling Production operations 6. Theft of inventory 7. Theft of fixed assets 8. Poor performance 9. Suboptimal investment in fixed assets 10. Loss of inventory or fixed assets due to fire or other disasters 11. Disruption of operations pro 4.1 Accounting analysis of costs arising from product design choices 4.2 Analysis of warranty and repair costs 5.1 Production planning systems 5.2 Review and approval of production schedules and orders 5.3 Restriction of access to production orders and production schedules 6.1 Physical access controls 6.2 Documentation of all inventory movement 6.3 Segregation of duties-custody of assets from recording and authorization of removal 6.4 Restriction of access to inventory master data 6.5 Periodic physical counts of inventory and reconciliation of those counts to recorded quantities 7.1 Physical inventory of all fixed assets 7.2 Restriction of physical access to fixed assets 7.3 Maintaining detailed records of fixed assets, including disposal 8.1 Training 8.2 Performance reports 9.1 Proper approval of fixed-asset acquisitions, including use of requests for proposals to solicit multiple competitive bids 10.1 Physical safeguards (eg., fire sprinklers) 10.2 Insurance 11.1 Backup and disaster recovery plans 12.1 Source data automation 12.2 Data processing integrity controls 13.1 Time-driven activity-based costing 14.1 Innovative performance metrics (e.g., throughput) Cost accounting 12. Inaccurate cost data 13. Inappropriate allocation of overhead costs 14. Misleading reports