Across
- 3. costs appropriate to a specific management decision
- 6. difference of cost between the total costs of two alternatives
- 8. can be influenced by budget holder
- 10. cost of providing facilities for a particular period
Down
- 1. fixed cost of the company resulting from an earlier management decision
- 2. cost which results in cash outflow
- 4. past cost
- 5. fluctuating according to the levels of activity
- 7. unexpired expenses
- 9. cost of one more unit of product or service
- 11. production cost