The following is a list of terms related to managerial accounting practices.

$1.$ Activity$-$based costing

$2.$ Just$-$in$-$time inventory

$3.$ Balanced scorecard

$4.$ Value chain

Match each of the terms with the statement below that best describes the term.

$($a$)$

select an appropriate term

A performance$-$measurement technique that attempts to consider and evaluate all aspects of performance using financial and non$-$financial measures in an integrated fashion

$($b$)$

select an appropriate term

The group of activities associated with providing a product or service

$($c$)$

select an appropriate term

An approach used to reduce the cost associated with handling and holding inventory by reducing the amount of inventory on hand

$($d$)$

select an appropriate term

A method used to allocate overhead to products based on each product$$s use of the activities that cause the incurrence of the overhead cost