成本预算英文版课件.pptxVIP

Two decisionsMake or buyComparing _____ with ______Activity analysisUse of facilitiesStrategic issusesJoint product process further Comparing sale value ____ and ____the processTwo costsOpportunity costSunk cost 1 Capital BudgetingChapter 11 Long-Term (Capital) AssetsCapital assets are equipment or facilities that provide services to the organization for more than one fiscal period. Capital assets create these capacity-related costs3 Need to Control Capital AssetsOrganizations have developed specific tools to control the acquisition and use of long-term assets because:Organizations