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Across 3. The costs incurred for supplying goods or providing the service. No goods = no direct cost. 6. The ability to match or be cheaper than another business. 8. Attempt to predict future success/failure of a business. 10. Person who takes the risk of supplying the goods/service to earn a profit. 12. The amount of income from sales n a specific period of time. 17. Income from sales. 18. The volume of sales that cannot be met from production/stock. 19. Gross profit less fixed costs. 20. An itemised forecast of income and expenditure for the future. 21. The excess of production/stock not sold.

Down 1. Research of the place or group of people a business might sell to (how likely you are to sell enough). 2. Any organisation engaged in business. 3. The method of getting goods/services to its customers. 4. Person willing to provide money to business in hope of sharing in a profit. 5. A business or commercial venture. 6. Measures of a business' ability to make payments from receipts and bank balance. 7. A business that sells goods or services similar to another business. 9. Income from sales less direct costs. 11. How much goods/services are sold. 13. Fixed costs that are incurred whatever supply is generated or provided. 14. A new business that is not yet fully established and may not have full sales/production. 15. The measure of the number of customers for a product or service. 16. A business' ability to produce goods or deliver services.