活动和过程决定的管理会计信息.pptVIP

Management Accounting Information for Activity and Process Decisions Chapter 6 Learning Objective 1 Explain why sunk costs are not relevant costs. Evaluation of Financial Implications Many decisions require tradeoffs between the costs and the benefits of different alternatives. Financial information about the different types of costs forms the basis of decisions about the organization’s activities and processes. Sunk Costs What are sunk costs? Sunk costs consist of those costs incurred in the past. They are the costs of resources already committed and cannot be changed by any current action