Key terms 5 10 Across 4. tasks performed for a customer 5. an item for which costs are measured and assigned 8. an accounting practice where costs are organised according to the value chain 9. costs that vary in direct proportion to changes in output 10. a management activity involving detailed formulation of actions to achieve objectives Down 1. cost that is used up 2. the process of choosing among competing alternatives 3. the difference between revenue and cost of goods sold 6. individual responsible for the finance function 7. the chief accounting officer in an organization