chap014[管理成本会计]ounting课件

chap014_[管理成本会计]_CGA_MA1_Managerial_Accounting__management_accounting_课件Relevant Costs for Decision

chap014_[管理成本会 计]_CGA_MA1_Managerial_Accounting__management_accou nting_课件 RelevantCostsforDecisionMaking Chapter14 LearningObjective1 Identifyrelevantandirrelevantcostsandbenefitsina decision1>. CostConceptsforDecisionMaking Arelevantcostisacostthatdiffersbetweenalternatives. 1 2 IdentifyingRelevantCosts Anavoidablecostisacostthatcanbeeliminated,inwholeor inpart,bychoosingonealternativeoveranother.Avoidablecosts arerelevantcosts.Unavoidablecostsareirrelevantcosts. Twobroadcategoriesofcostsareneverrelevantinanydecision. Theyinclude: Sunkcosts. Futurecoststhatdonotdifferbetweenthealternatives. RelevantCostAnalysis:ATwo-StepProcess