cost-relevant decision

cost-relevant decision
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Авиасловарь. . 2004.

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  • Cost-plus pricing — is a pricing method used by companies to maximize their profits. The firms accomplish their objective of profit maximization by increasing their production until marginal revenue equals marginal cost, and then charging a price which is determined …   Wikipedia

  • Cost-benefit analysis — is a term that refers both to:* a formal discipline used to help appraise, or assess, the case for a project or proposal, which itself is a process known as project appraisal; and * an informal approach to making decisions of any kind. Under both …   Wikipedia

  • Cost–benefit analysis — (CBA), sometimes called benefit–cost analysis (BCA), is a systematic process for calculating and comparing benefits and costs of a project for two purposes: (1) to determine if it is a sound investment (justification/feasibility), (2) to see how… …   Wikipedia

  • Decision engineering — framework Decision Engineering is a framework that unifies a number of best practices for organizational decision making. It is based on the recognition that, in many organizations, decision making could be improved if a more structured approach… …   Wikipedia

  • relevant cost — An expected future cost that varies with alternative courses of action. Decision making involves choosing between such alternatives and to make the best choice a manager needs to identify the future cash flows for each decision. Costs that have… …   Accounting dictionary

  • Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • relevant cost — An expected future cost that varies with alternative courses of action. Decision making involves choosing between such alternatives and to make the best choice a manager needs to identify the future cash flows for each decision. Costs that have… …   Big dictionary of business and management

  • Relevant Cost — A managerial accounting term that is used to describe costs that are specific to management s decisions. The concept of relevant costs eliminates unnecessary data that could complicate the decision making process. Relevant costs are decision… …   Investment dictionary

  • relevant cost — A *cost that has a bearing on a decision making process or that is affected by a decision making process. See also *avoidable cost, *controllable cost, and *discretionary cost …   Auditor's dictionary

  • Decision making — For Decision making in groups, see Group decision making. Sample flowchart representing the decision process to add a new article to Wikipedia. Decision making can be regarded as the mental processes (cognitive process) resulting in the selection …   Wikipedia

  • decision making — The act of deciding between alternative courses of action. In the running of a business, accounting information and techniques are used to facilitate decision making, especially by the provision of decision models, such as discounted cash flow,… …   Accounting dictionary


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