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acctingtest2 - Chapter 2 Through Page 41 Corporate...

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Chapter 2 – Through Page 41 Corporate governance – Systems used by a company to promote corporate fairness, transparency, and accountability (pg. 30) Internal control – Policies and procedures that provide reasonable assurance that a company’s goals and objectives will be achieved (pg. 31) Stakeholder analysis – A framework to analyze ethical dilemmas that identifies stakeholders and their social, legal, ethical, and economic needs (pg. 37) Ethics programs – Programs established to help maintain an ethical business environment. Common elements of ethics programs include written codes of ethics, employee hotlines, ethics call centers, ethics training, processes to register anonymous complaints about wrongdoing, and ethics offices (pg. 39) Chapter 6 Unit-level costs – Costs that are incurred each time a unit is produced (pg. 172) Batch-level costs – Costs that are incurred each time a batch of goods is produced (pg. 173) Product-level costs – Costs that are incurred as needed to support the production of each type of product (pg. 173) Facility-level costs – Costs that are incurred to sustain the overall manufacturing process (pg. 173) Activity-based costing (ABC) –
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