相关成本与增量现金流在决策中应用.pptx

相关成本与增量现金流在决策中应用.pptx

MSING018AccountingWeek5:Lecture5RelevantCostsforDecisionMaking(UsingIncrementalCashFlowsinDecisionMaking)

BytheendofthisTopicareayouwillbeableto:Recognisethelimitationsofprofit/lossassessmentsindecisionmakingandtheadvantagesofacashfocusindecisionmaking.Defineanddistinguishbetweenrelevant/non-relevantcosts,understandingoutlay,sunk,committed,unchanged,andopportunitycostsinthecontextofincrementalcashflowsIdentifyandquantifythecoststhatarerelevanttoaparticulardecision,andusethemtomakedecisions.Setouttheanalysisin

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