ABC

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Across
  1. 5. A measure used to allocate activity costs to products
  2. 6. Factors that cause costs to increase or decrease
  3. 8. Actions or tasks that consume resources in production
Down
  1. 1. The management approach that uses ABC information to improve operations
  2. 2. A costing method that assigns overhead based on activities
  3. 3. Groups of related overhead costs in an ABC system
  4. 4. Costs traced directly to products or services
  5. 7. ABC helps managers make better business ______