ch8 relevant cost and decision making.ppt

Relevant Costs for Decision Making 例如，某出版社出版一本工具书，若其正常生产能力的相关范围为10,000——15,000册，在这相关范围内该书的单位变动成本为4元，固定成本总额为10,000元。如超过 15,000——20,000册，单位变动成本将增至4.10元，固定成本总额将增至11,000元。现以1,000册为基础，计算每增加1,000册的差量成本。 Cost Concepts for Decision Making A relevant cost is a cost that differs between alternatives. Identifying Relevant Costs Costs that can be eliminated (in whole or in part) by choosing one alternative over another are avoidable costs. Avoidable costs are relevant costs. Unavoidable costs are never relevant and include: Sunk costs. Future costs that do not differ between the alternatives. Sunk cos