Chapter 2 Strategic Cost Management Solman
Chapter 2 Strategic Cost Management Solman
Chapter 2 Strategic Cost Management Solman
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CHAPTER 17 OBJECTIVES
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service or otherwise on a password-protected website for classroom use.
TACTICAL DECISION MAKING
LO-1
© 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or
service or otherwise on a password-protected website for classroom use.
TACTICAL DECISION MAKING
LO-1
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service or otherwise on a password-protected website for classroom use.
EXHIBIT 17.1—DECISION MODEL: TACTICAL
DECISION-MAKING PROCESS
LO-1
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service or otherwise on a password-protected website for classroom use.
RELEVANT COSTS AND REVENUES
LO-2
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service or otherwise on a password-protected website for classroom use.
RELEVANCY, COST BEHAVIOR, AND THE
ACTIVITY RESOURCE USAGE MODEL
LO-3
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service or otherwise on a password-protected website for classroom use.
EXHIBIT 17.2: RESOURCE DEMAND AND
SUPPLY
LO-4
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service or otherwise on a password-protected website for classroom use.
ILLUSTRATIVE EXAMPLES OF TACTICAL
DECISION MAKING
LO-4
© 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or
service or otherwise on a password-protected website for classroom use.
ILLUSTRATIVE EXAMPLES OF TACTICAL
DECISION MAKING
Keep-or-Drop Decisions
•Involves determining whether a segment or line of
business should be kept or dropped
• Uses relevant cost analysis
LO-4
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service or otherwise on a password-protected website for classroom use.
ILLUSTRATIVE EXAMPLES OF TACTICAL
DECISION MAKING
Special-Order Decisions
•Focuses on whether a specially priced order
should be accepted or rejected
LO-4
© 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or
service or otherwise on a password-protected website for classroom use.
ILLUSTRATIVE EXAMPLES OF TACTICAL
DECISION MAKING
LO-4
© 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or
service or otherwise on a password-protected website for classroom use.
END OF CHAPTER 17
© 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or
service or otherwise on a password-protected website for classroom use.