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Relevant Information for Special Decisions





1. Identify the characteristics of relevant information.

2. Distinguish between unit-level, batch-level, productlevel, and facility-level costs and understand how these costs affect decision making.

3. Make appropriate special order decisions.

4. Make appropriate outsourcing decisions.

5. Make appropriate segment elimination decisions.

6. Make appropriate asset replacement decisions.

7. Explain the conflict between short-term and longterm profitability (Appendix).

8. Make decisions about allocating scarce resources (Appendix).







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