Business revision

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Across
  1. 3. Document showing timing of cash inflows and outflows
  2. 4. Assessment of a products level of excellence
  3. 8. Output compared to input
  4. 9. A cost that doesn’t change with output
  5. 12. Output per worker (2 words, 1st word 6 letters)
  6. 14. Total amount of sales made in each period
  7. 16. A non-financial motivator linked to responsibility
Down
  1. 1. Income left over after all expenses including tax (3,6)
  2. 2. Improving efficiency to reduce costs or increase quality
  3. 3. Technique to identify cost per item at different outputs (two words,5&5)
  4. 5. Point where revenue equals costs (hint no hyphen)
  5. 6. A fall in value of an assets over time
  6. 7. The writing off of an intangible asset
  7. 10. Costs that vary with output
  8. 11. A method of controlling cash inflows and outflows
  9. 13. Total money received from sales
  10. 15. An unanticipated increase in expenses (4,5)
  11. 17. Operating profit expressed as a percentage of revenue/turnover