成本与管理会计课件6. 13.pptVIP

Relevant Costs for Decision Making Chapter Thirteen Learning Objective 1 Cost Concepts for Decision Making A relevant cost is a cost that differs between alternatives. Identifying Relevant Costs An avoidable cost can be eliminated, in whole or in part, by choosing one alternative over another. Avoidable costs are relevant costs. Unavoidable costs are irrelevant costs. Two broad categories of costs are never relevant in any decision. They include: Sunk costs. Future costs that do not differ between the alternatives. Relevant Cost Analysis: A Two-Step Process Different Costs for Different P