Conclusion

Companies are often faced with various alternatives in order to reduce costs but with
maximum results in order to obtain short-term benefits without neglecting long-term benefits.
The company must be able to make decisions from the alternatives it presents, decisions like
this are called tactical decisions. In this tactical decision includes relevant costs, namely future
costs that are different for each alternative. Examples of relevant cost applications can be,
decisions to make or buy, decisions to continue or stop, decisions on special orders, decisions to
sell or further process and decisions on product mix.
It doesnt have to be
one year, it could be Increase
more than one year efficiency profits
Mind Mapping
Its only
temporary
Strategic decision making
Tactical decison Is a decision oriented
making is a decision (competitive advantage)
that is short-term for the long terms
oriented.

Tactical Dec
Making and
Conclusion

Direct
labor

Avoidable cost is the

Relevant cost are
cost lost because an
cost that affect Characteristic ; alternative decision is
decision making. future cost and chosen, if you buy
the cost differ from an outside party,
between decision you dont need to buy
anymore

Direct
raw
materials