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Managerial Accounting
Introduction to Managerial Accounting
Jeannie M. Folk
Ray H. Garrison
Eric Noreen
Relevant Costs for Decision Making

Chapter Outline

  1. Cost Concepts for Decision Making
    1. Identifying Relevant Costs and Benefits
    2. Different Costs for Different Purposes
  2. Sunk Costs Are Not Relevant Costs
    1. Book Value of Old Equipment
  3. Future Costs that Do Not Differ Are Not Relevant Costs
    1. An Example of Irrelevant Future Costs
    2. Why Isolate Relevant Costs?
  4. Adding and Dropping Product Lines and Other Segments
  5.  
    1. An Illustration of Cost Analysis
    2. A Comparative Format
    3. Beware of Allocated Fixed Costs
    4. The Make or Buy Decision
    5. The Matter of Opportunity Cost
  6. Special Orders
  7. Pricing New Products
  8. Utilization of a Constrained Resource
    1. Contribution in Relation to a Constrained Resource
    2. Managing Constraints




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