Classify each of the following actions as either being associated with the financial accounting system (FS) or the cost management system (CMS):
a. Determining the future cash flows of a proposed JIT manufacturing system
b. Filing financial reports with the SEC
c. Determining the cost of a customer
d. Issuing a voluntary annual report on environmental costs and issues
e. Reducing costs by eliminating activities that do not add value
f. Preparing a performance report that compares actual costs with budgeted costs
g. Preparing financial statements that conform to GAAP
h. Determining the cost of a supplier
i. Using cost information to decide whether to accept or reject a special order
j. Reporting a large contingent liability to current and potential shareholders