Newer Post Older Post Home. Auth with social network: Outsourcing Make or buy decisions. Relevant Costs for Decision Making Chapter 13. Identifying Relevant Costs Costs that can be eliminated in whole or in part by choosing one alternative over another.
The resources have no alternative uses. Information for decision-making"— Presentation transcript: PowerPoint Authors: Posted by Chan Hoi Leong at 3: No comments: Discontinuation decisions.
Decisions on replacement of equipment. Solution for a ii: Solution for b iii: In this discussion, I have taken a past year question from CIMA Cost Accounting 2 and prepared sample solutions with detailed workings to aid illustration purposes.
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Throughput accounting and TOC, one step beyond limiting factor analysis. Ordinarily, the allocation of scarce resources will strictly follow the ascending order of rankings in term of contribution amount ; starting with the product that gives the highest contribution per limiting factor and then, leaving behind the balance of scarce resources to be taken up by other products that give lesser contribution per limiting factor.
No better opportunities will be available during the period.