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Accounting Terms

Across
Constant in total within a relevant range of output
Costs not related to a particular product
Direct manufacturing costs
A product, machine, service or process for which cost information is accumulated
Wages paid for for unproductive time
Change in total in proportion to changes in output
All manufacturing costs other than DM required to convert DM to finished goods
How costs react to change in a level of activity
The assignment of direct costs to the chosen cost object
Down
Can be traced to a cost object in a cost-effective way
The sum of costs assigned to a product for a specific purpose
Linking actual costs to a cost object