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

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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;…

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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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