Match the following terms to the statements shown below. Use capital letters for your answers. Each term can only be used once.

A. Activity-based management F. Cost pool B. Arbitrary allocation G. Equity approach C. Controllable cost H. Lump-sum allocation D. Cost-benefit decision I. Responsibility accounting E. Cost objective J. Volume-related base

______ 1. Focuses on ways to improve the efficiency and effectiveness of activities.

______ 2. The product, service, or department that is to receive an allocation.

______ 3. Direct labor hours or machine hours.

______ 4. A group of similar or homogeneous costs.

______ 5. An allocation that a manager feels is unjustified.

______ 6. Allocation based on the long-run needs of users.

______ 7. An allocation that is perceived as being fair.

______ 8. Costs that a manager should be evaluated on.

______ 9. A consideration that needs to be made when deciding how many cost pools are appropriate.

______ 10. When performance evaluation is based on the revenues and costs a manager can influence.