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Budgeting 1

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Across
2.data collected by an organisation specifically for its analysis (2 Words)
5.a sequence of numbers used to compare data over a period of time (2 Words)
7.the typical stages a product goes through from development to withdrawal from the market (3 Words)
8.the excess of selling price over variable cost
9.a costing system that involves examining indirect costs to determine what causes them, and using that information to charge the costs to units of output in an appropriate manner (3 Words)
10.the ways that total costs change when activity level changes (2 Words)
11.an individual responsible for implementing a budget (2 Words)
12.the establishment in detail of the standard cost of each component of a product so that total cost can be calculated for that product (2 Words)
Down
1.the main factor that determines the planned level of activity (3 Words)
3.the underlying movement in a data once seasonal, cyclical and random movements have been stripped away
4.the branch of accounting concerned with providing useful information to managers within an organisation (2 Words)
6.a technique used to separate mixed costs into fixed and variable elements (2 Words)

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