Lecture Cost management: A strategic emphasis - Chapter 11: Decision making with a strategic emphasis

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Lecture Cost management: A strategic emphasis - Chapter 11: Decision making with a strategic emphasis. After studying this chapter you should be able to: Define the decision-making process and identify the types of cost information relevant for decision making; use relevant cost analysis and strategic analysis to make special order decisions; use relevant cost analysis and strategic analysis in the make, lease, or buy decision; use relevant cost analysis and strategic analysis in the decision to sell before or after additional processing;…. Cũng như những tài liệu khác được bạn đọc chia sẽ hoặc do tìm kiếm lại và chia sẽ lại cho các bạn với mục đích nghiên cứu , chúng tôi không thu phí từ bạn đọc ,nếu phát hiện tài liệu phi phạm bản quyền hoặc vi phạm pháp luật xin thông báo cho website ,Ngoài thư viện tài liệu này, bạn có thể tải bài giảng miễn phí phục vụ học tập Có tài liệu tải về mất font không xem được, có thể máy tính bạn không hỗ trợ font củ, bạn tải các font .vntime củ về cài sẽ xem được.

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Chapter Eleven Decision Making with a Strategic Emphasis McGraw­Hill/Irwin Copyright © 2013 by The McGraw­Hill Companies, Inc. All rights reserved. Learning Objectives • Define the decision­making process and identify the types of cost information relevant for decision making • Use relevant cost analysis and strategic analysis to make special order decisions • Use relevant cost analysis and strategic analysis in the make, lease, or buy decision • Use relevant cost analysis and strategic analysis in the decision to additional processing sell before or after11-2 Learning Objectives (continued) • Use relevant cost analysis and strategic analysis in the decision to keep or drop products or services • Use relevant cost analysis and strategic analysis to evaluate service and not­for­profit organizations • Analyze the short­term “product­mix” decisions • Discuss behavioral, implementation, and legal issues in decision making 11- 3 The Decision-Making Process 11- 4 Relevant Cost Analysis • A relevant cost is a future cost that differs between the decision alternatives – Both characteristics must be present for a cost to be relevant – Relevant costs can be variable or fixed, but variable costs are generally relevant while fixed costs are not – Relevant cost analysis and total cost analysis produce the same results • A sunk cost is a cost that has been incurred in the past or committed for the future 11- 5 ... - tailieumienphi.vn 1084966

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