管理会计6课程.pptVIP

Relevant Informationand Decision Making:Production Decisions Chapter 6 Learning Objective 1 Use opportunity cost to analyze the income effects of a given alternative. Opportunity, Outlay, and Differential Costs Opportunity, Outlay, and Differential Costs Learning Objective 2 Decide whether to make or to buy certain parts or products. Make-or-Buy Decisions Make-or-Buy Example Make-or-Buy Example Relevant Cost Comparison Make or Buy andthe Use of Facilities Make or Buy andthe Use of Facilities Learning Objective 3 Decide whether a joint product should be processed beyond the split-off point.