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Ch10 短期決策分析
Ch10 短期決策分析
1. (Relevant Cost)
(Sunk Cost)
2. (Opportunity Cost)
3.
4.
1.
2.
3.
()
(Differential
Cost)
(Differential Revenue)
(Incremental Cost)
(Outlay Cost)
(Out-of-Pocket Cost)
()
$600,000
$120,000
()
$150
$100 $200
$130
10,000
10,000
()
10,000
$100,000 $6
$2580%
1,000
$20
10
()
1.
$100,000
$6
$20 $6
11
()
12
()
2.
13
(Outsourcing)
A
10,000
$50
A10,000
14
()
1.
15
()
A
5,000BB
$16
16
()
$50
17
()
2.
18
19
()
13,000
$200
$5.21,000
20
()
(Reorder Point)
(Lead Time)
21
()
250
100
22
23
24
1,000
1,500
200
25
31
26
()
(Objective Function)
27
()
(Corner Point)
28
()
10-1
29
(Outcomes)
(Expected Value)
$500,000
30
()
31
()
(Perfect Information)
5,000
32
()
$20,000
33