成本预算英文版课件.pptVIP

Two decisions Make or buy Comparing _____ with ______ Activity analysis Use of facilities Strategic issuses Joint product process further Comparing sale value ____ and ____the process Two costs Opportunity cost Sunk cost Capital Budgeting Chapter 11 Long-Term (Capital) Assets Capital assets are equipment or facilities that provide services to the organization for more than one fiscal period. Capital assets create these capacity-related costs Need to Control Capital Assets Organizations have developed specific tools to control the acquisition and use of long-term assets because: