Across
- 1. – …. cost is the total cost incurred due to an additional unit of product being produced
- 5. - ABC can be used to help identify _____ relevant costs for decision making pupose
- 7. - the transfer of control of an activity or organization to several local offices or authorities rather than one single one.
- 9. Net operating income is higher than the minimum return on operating assets is called (----) income
- 11. - Any part or activity of an organization about which a manager seeks cost, revenue, or profit data.
- 14. - Demand for a product is _____ if an change in price has a substantial effect on the number of units sold
- 15. - A segment whose manager has control over costs, but not over revenues or investments funds is ..... center
- 16. A cost that arise but not because of a particular segment or not attributable to specific products nor process.
- 17. - ______ Profitability measures the impact on organization’s overall profits of adding or dropping a particular segment such as a product or customer, without making any other changes.
- 18. Cost that still occur or doesn't changed by decision is called (------) cost.
- 20. ---- center is a segment whose manager has control over both costs and revenues, but no control over investment funds
Down
- 2. - The difference between the price at which a product is sold and the costs associated with making or selling the product (or cost of goods sold).
- 3. - Profit center is a segment whose manager has control over costs, revenues, and investments in operating assets true or false.
- 4. - Demand for a product is ______ if a change in price has little effect on the number of units sold.
- 6. - ______ Arise because of the existence of a particular segment and would disappear over time if the segment itself disappeare
- 8. - a term used to describe the activities that lead to the selling of goods or services.
- 10. center ----- is a segment whose manager has control over costs, revenues and investment in operating assets.
- 12. - ….. cost is the benefit that is foregone as a result of pursuing some course of acti
- 13. - Before making decision, managers must decided which of the potentially relevant cost are actually ___
- 19. - ______ Profitability is concerned with ranking products, customers, and other business segments to determine which should be emphasized in an environment of scarce resources.
