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活動和過程決定的管理會計信息(英文)(ppt 55頁)

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活動和過程決定的管理會計信息(英文)(ppt 55頁)內容簡介
Learning Objective 1
Explain why sunk costs are not relevant costs.
Evaluation of Financial Implications
Many decisions require tradeoffs between the costs and the benefits of different alternatives.
Financial information about the different types of costs forms the basis of decisions about the organization’s activities and processes.
Sunk Costs
What are sunk costs?
Sunk costs consist of those costs incurred in the past.
They are the costs of resources already committed and cannot be changed by any current action.
These costs are irrelevant in decision making.
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