Principles of Managerial Accounting · 免费预览
识别决策所需的相关信息
相关成本和收入是未来的差异现金流量，将它们与沉没成本、分摊的间接费用和非现金项目区分开来，是每项短期决策的首要原则。
1. The relevance filter
The relevance filter
2. Sunk costs in the wild
Sunk costs in the wild
3. Opportunity costs belong
Opportunity costs belong
4. Assembling the analysis
Assembling the analysis
5. Relevance definition
Which characteristic set defines a relevant cost?
6. Sunk cost example
Which cost is sunk in a machine replacement decision?
7. Opportunity cost concept
What is an opportunity cost? Use the figures from the worked example in this lesson and state the result in the requested units.
8. Allocated overhead treatment
Why does allocated fixed overhead usually fail the relevance test?
9. Forgone benefit term
The benefit given up when a resource is used for one purpose instead of its best alternative is the ____ cost. One word.
10. Sunk cost nickname
A sunk cost is also called an unavoidable ____ cost. One word.