The concept of ABC

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Across
  1. 2. Cost ______ is a classification of overheads into distinct activities that drive the costs assigned in monetary value
  2. 5. Among the resources consume by activities
  3. 8. Activity-based costing is a costing method whereby costs are assigned and classified by ________ before being charged to the units of production.
Down
  1. 1. The principle behind ABC is the _______ consume activities
  2. 3. _______ is one of the strategic decision that can be made under ABC
  3. 4. Activities may also be known as processes, ______, and functions undertaken for a certain period of time and for production purposes
  4. 6. Cost driver rate is the ______ at which the overheads are absorbed to the usage of the activities in measurement unit
  5. 7. Identification of major activities that take place in the organization is the ______ step in ABC