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Term B. C. F. Descriptions New techniques designed to measure more accurately and control costs; developed in response to today's complex automated business environment. Activities that support a specific product or product line, such as inventory holding costs. Allocation process that uses a variety of cost drivers and initially assigns costs to cost centers. D. Activities performed for the benefit of the production process as a whole Activities that are related to the production of groups of products, such as materials E. handling costs and setup costs. The cost of goods that occur before goods are manufactured. G. Cost centers organized around operating activities that have similar characteristics. A pricing scheme in which managers first determine the price that customers are willing H. to pay and then seek to produce the product at a cost that will allow the company to earn an acceptable profit Costs that occur after goods are manufactured, such as sales commissions. J. Activities that increase each time another unit of product is made. Measures of volume, such as labor hours, machine hours, or quality of materials; have a K. strong correlation with unit-level overhead costs. The use of direct labor hours of another measure of volume to allocate overhead costs L. to all of a company's products. Measures of the use and consumpticn of activities that are used as allocation bases to EM improve the accuracy of allocations in automated businesses. I. Term B. C. F. Descriptions New techniques designed to measure more accurately and control costs; developed in response to today's complex automated business environment. Activities that support a specific product or product line, such as inventory holding costs. Allocation process that uses a variety of cost drivers and initially assigns costs to cost centers. D. Activities performed for the benefit of the production process as a whole Activities that are related to the production of groups of products, such as materials E. handling costs and setup costs. The cost of goods that occur before goods are manufactured. G. Cost centers organized around operating activities that have similar characteristics. A pricing scheme in which managers first determine the price that customers are willing H. to pay and then seek to produce the product at a cost that will allow the company to earn an acceptable profit Costs that occur after goods are manufactured, such as sales commissions. J. Activities that increase each time another unit of product is made. Measures of volume, such as labor hours, machine hours, or quality of materials; have a K. strong correlation with unit-level overhead costs. The use of direct labor hours of another measure of volume to allocate overhead costs L. to all of a company's products. Measures of the use and consumpticn of activities that are used as allocation bases to EM improve the accuracy of allocations in automated businesses