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9 Cards in this Set
- Front
- Back
- 3rd side (hint)
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Value Chain
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research, design, purchasing, production, marketing and sales, distribution, customer service
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Supply Chain
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suppliers
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Distribution Chain
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selling to distributors and customers
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Cost Accounting
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Internal, decision relevance, managers, relevance for decision making
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nonvalue-added activities
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poor layout design of plant, paper work
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activities cause costs
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costs driver
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labor, raw materials, that drive costs
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differential costs
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costs that change in response to a particular cost of action
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differential revenues
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revenues that change in response to a particular cost of action
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activity based costing
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assigns costs to activities and then assigns them to products based on products consumption of activities
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