亨格瑞成本与管理会计（第17版）教师手册 第12章 决策制定与相关信息.docx

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Copyright?2021PearsonEducation,Ltd.

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DecisionMakingandRelevant

Information

TransitionNotes

Thischaptercontinuestheemphasisonthefive-stepdecisionprocess,applyingittorelevantcostdecisionsrelatingtospecialorder,outsourcing,capacityconstraints,andequipment-replacementscenarios.Themanagerialemphasisisappliedthroughoutthechapterwithemphasisonproblemsolvingfordecisionmakingthroughtheseexampleproblems.Thereisexpandedmaterialondecisionsandperformancematerial.

*ThischapterwaspreviouslyChapter11.

EXERCISESANDPROBLEMS

CorrelationChart

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I. LEARNINGOBJECTIVES

Usethefive-stepdecision-makingprocess.

Distinguishrelevantfromirrelevantinformationindecisionsituations.

Explaintheconceptofopportunitycostandwhymanagersshouldconsideritwhenmakinginsourcing-versus-outsourcingdecisions

Knowhowtochoosewhichproductstoproducewhentherearecapacityconstraints.

Explainhowtomanagebottlenecks.

Discussthefactorsmanagersmustconsiderwhenaddingordroppingcustomersorbusinessunits.

Explainwhybookvalueofequipmentisirrelevantinequipment-replacementdecisions.

Explainhowconflictscanarisebetweenthedecisionmodelamanagerusesandtheperformance-evaluationmodeltopmanagementusestoevaluatemanagers.

CHAPTERSYNOPSIS

Chapter12discussesthedecision-makingprocessandtheconceptofrelevantinformation.Beginningwiththefive-stepdecisionmodelpresentedinChapter1,theconceptsofrelevantrevenuesandrelevantcostsarediscussed.Thetermssunkcostandopportuni