Across

6 process of tracking, recording, and analysing costs associated with the products or
activities of an organization
9 costs that are the inevitable consequence of a previous commitment
10 production costs incurred in the plant or factory that cannot be classified as direct
materials not direct labor
11 costs expected to be incurred in the future
12 cost increases or additional costs
15 collection of cost data in an organized way by means of an accounting system
17 costs that will not be incurred if any activity is suspended
19 sum of direct materials and direct labor costs
21 total goods available for sale minus merchandise inventory end
22 the assignment of direct cost to a particular cost object
25 three cost elements of production are labor, factory overhead, and this
26 cost that increases by a fixed amount as certain levels of activity are reached
27 management accounting serves to satisfy this kind of information
28 costs that are expensed in the period in which they are incurred

Down
1 functional unit that makes decisions
2 costs incurred to improve the sales level
3 any cost incurred in the factory
4 gives advice and performs technical functions
5 target cost that should be achieved
7 costs that must be met with a current expenditure or cash outlay 8 expired costs
13 resource sacrificed to achieve a specific objective
14 indirect costs of the line departments
16 company's chief accountant
18 costs that are directly traceable to a costing object
20 the assumed particular activity range that usually reflects the company's normal
operating cycle
22 the way a cost responds to a change in activity
23 assignment of direct costs to a particular cost object
24 responsible in handling the inflow and outflow of cash in an institution