决策制定与相关成本分析指南.pdfVIP

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Chapter16DecisionMaking

ExamGuide:notkeysyllabus

Prepareformultiplechoice

1

Chapter16DecisionMaking

Section19Limitingfactors

Objectives:

Identify,formulateanddeterminetheoptimal

solutionwhenthereisasinglelimitingfactor

2

Chapter16DecisionMaking

Section19Limitingfactors

Objectives:

Identify,formulateanddeterminetheoptimal

solutionwhenthereisasinglelimitingfactor

2

Chapter16DecisionMaking

Section20Relevantcosting

Objectives:

Exintheconceptofrelevantcosting

Exintherelevanceofsuchtermasopportunityand

sunkcosts,avoidableandunavoidablecosts,fixedand

variablecosts,historicalandrecement

costs,controllableanduncontrollablecosts,todecision

making

Calculatetherelevantcostsformaterialandlabour

Calculateandexinthedeprivalvalueofanasset

Constructarelevantcoststatementandexinthe

resultsforsuchsituationsasmakeorbuydecision,shut

downdecisionandone-offcontracts

Chapter16DecisionMaking

Section20Relevantcosting

Objectives:

Exintheconceptofrelevantcosting

Exintherelevanceofsuchtermasopportunityand

sunkcosts,avoidableandunavoidablecosts,fixedand

variablecosts,historicalandrecement

costs,controllableanduncontrollablecosts,todecision

making

Calculatetherelevantcostsformaterialandlabour

Calculateandexinthedeprivalvalueofanasset

Constructarelevantcoststatementandexinthe

resultsforsuchsituationsasmakeorbuydecision,shut

downdecisionandone-offcontr

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