Lesson 4 Decision Making 英文管理会计课件 Management Accounting.ppt

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Lesson 4 Decision Making 英文管理会计课件 Management Accounting.ppt

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Lesson 4 Decision Making 英文管理会计课件 Management Accounting

Decision Making Topic Outline and Required Reading Topic 1: Operation Decisions (Chapter 11) Topic 2: Pricing Decisions (Chapter 12) Topic 1： Operating decisions 1 Relevant Costs 2 Incremental Analysis in Common Business Decisions The Challenge ofChanging Markets The Concept ofRelevant Cost Information The Concept ofRelevant Cost Information The Concept ofRelevant Cost Information The Concept ofRelevant Cost Information Relevant Informationin Business Decisions Differential Costs and Revenues Costs and revenues that differ among alternatives. Opportunity Cost Sunk Costs VersusOut-of-Pocket Costs Sunk Costs VersusOut-of-Pocket Costs Different types of operating decisions 1. Special Order Decisions Special Order Decisions Special Order Decisions Special Order Decisions Special Order Decisions Special Order Decisions Special Order Decisions Special Order Decisions Special Order Decisions Special Order Decisions 2. Production Constraint Decisions Production Constraint Decisions Production Constraint Decisions Production Constraint Decisions Production Constraint Decisions Production Constraint Decisions Production Constraint Decisions Production Constraint Decisions Production Constraint Decisions Production Constraint Decisions 3. Make or Buy Decisions Make or Buy Decisions Make or Buy Decisions Make or Buy Decisions Make or Buy Decisions Make or Buy Decisions Make or Buy Decisions 4. Sell, Scrap, or Rebuild Decisions Sell, Scrap, or Rebuild Decisions Sell, Scrap, or Rebuild Decisions Sell, Scrap, or Rebuild Decisions Sell, Scrap, or Rebuild Decisions 5. Joint Product Decisions Joint Product Decisions Joint Product Decisions Joint Product Decisions Joint Product Decisions Joint Product Decisions Topic 2： Pricing decisions 1 Major influences on pricing decision 2 Short run vs. long run pricing 3 Short run pricing decision 4 Long run pricing decision 5 Target pricing 6 Cost-Based (Cost-Plus) pricing 7 Other considerations in pricing decisions Maj