ACTIVITY- BASED COSTING

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Across
  1. 2. The output for which costing information is to be determined under ABC; can be product or service related, or customer, market, etc
  2. 4. A level where activities relate to the number of products produced; independent of the number of units produced
  3. 7. Event that causes consumption of an activity
Down
  1. 1. Alternative costing method for strategic management; divides production into activities, defines costs for activities, and allocates costs to objects based on activity consumption
  2. 3. A level where activities relate to each batch of production; independent of the number of units within that batch
  3. 5. A level where activities relate to the number of units of output; each additional unit of production requires another activity
  4. 6. An event that gives rise to the consumption of resources
  5. 8. The elements consumed by activities and cost objects