Lecture Managerial Accounting - Chapter 7: Incremental Analysis. After studying this chapter, you should be able to: Identify the steps in management’s decision-making process, describe the concept of incremental analysis, identify the relevant costs in accepting an order at a special price, identify the relevant costs in a make-or-buy decision, identify the relevant costs in determining whether to sell or process materials further, identify the relevant costs to be considered in repairing, reta