FILL IN THE FOLLOWING TERMINOLOGIES IN THE APPROPARIATE SPACES.

_____ 1.		a. Any cost that the management of a responsibility center cannot affect within a given time span.
_____ 2.		b.Units that exist only to support other departments or customers.
_____ 3.		c. Characteristics or attributes that managers must achieve in order to drive the organization toward its goals.
_____ 4.		d. A measure of income divided by the investment required to obtain that income.
_____ 5.		e. The effort to ensure that products and services perform to customer requirements.
_____ 6.		f. The joint formulation by managers and their superiors of a set of goals and plans for achieving the goals.
_____ 7.		g. An approach that focuses on prevention of defects and on customer satisfaction.
_____ 8.		h. An integrated set of techniques for gathering and using information to make planning and control decisions
		.
_____ 9.		i. Corporate costs such as personnel, legal, human resources that support revenue-generating activities
_____ 10.		J. Adjusted operating income minus cost of capital invested.
_____ 11.		k. A set of activities and resources assigned to a manager
_____ 12.		l. Any cost that a managers decisions and actions can influence.
_____ 13.		m. A performance measurement system that uses both financial and non-financial measures.
_____ 14.		n. Departments where employees work on the organizations products or services.
_____ 15.		o. A method that ignores other service departments when allocation service costs to operations.
_____ 16.		p. concentration of decision making authority only at the highest level of the organization.
_____ 17		q. A method that recognizes that some service departments support other service departments as well as operating departments
_____ 18.		r. Responsibility centers for which a company develops separate measures of revenues and costs
_____ 19.		s. A statement that allocates costs directly associated to customer actions to the customer.
_____ 20.		t. The delegation of decision making authority to lower levels of the organization.