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活动和过程决定的管理会计信息内容简介：
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.
Relevant Costs and Revenues
What are relevant revenues and costs?
They are the revenues and costs that differ across the decision alternatives.
Costs that remain the same regardless of the alternative chosen are not considered relevant for the decision.