個案資料
了解個案內容與學習目標,選擇授課教師及使用課程。
Relevant Costs and Revenues
內容大綱
Develops the idea that the relevance of costs and revenues depends on what decisions are under consideration. Revenues and costs are relevant if they would be different under one decision choice than under the other. Teaching purpose: Basic background material for decision making under certainty and under uncertainty. Provides a framework under which a variety of costs and revenues, resulting from substitution, complementarity, capacity, etc., can be identified as relevant.