《加里管理会计（英文版）》教学课件ch12.pptxVIP

Differential Analysis: The Key to Decision Making;Learning Objective 1;Decision Making – Six Key Concepts – Concepts 1 and 2;Decision Making – Six Key Concepts – Concept 3;Decision Making – Six Key Concepts – Concepts 4 and 5;Decision Making – Six Key Concepts – Concept 6;Identifying Relevant Costs – An Example;Identifying Relevant Costs – Additional Information;Identifying Relevant Costs – Part 1;Identifying Relevant Costs – Part 2;Identifying Relevant Costs – Part 3;Identifying Relevant Costs – Part 4;Identifying Relevant Costs – Part 5;Total and Differential Cost Approaches – Total Cost Approach;Total and Differential Cost Approaches – Differential Cost Approach;Total and Differential Cost Approaches;Learning Objective 2;Adding/Dropping Segments – Part 1;Adding/Dropping Segments – Part 2;A Contribution Margin Approach;Adding/Dropping Segments – Example – Part 1;Adding/Dropping Segments – Example – Part 2;Adding/Dropping Segments – Example – Part 3 ;Contribution Margin Approach Solution;Comparative Income Approach – Part 1;;;;;The complete comparative income statements reveal that Lovell would earn $40,000 of additional profit by retaining the digital watch line. ;Beware of Allocated Fixed Costs – Part 1;Beware of Allocated Fixed Costs – Part 2;Beware of Allocated Fixed Costs – Part 3;Learning Objective 3;The Make or Buy Decision;Vertical Integration – Advantages;Vertical Integration – Disadvantages;The Make or Buy Decision – An Example;The Make or Buy Decision – Part 1;The Make or Buy Decision – Part 2;The Make or Buy Decision – Part 3;The Make or Buy Decision – Part 4;The Make or Buy Decision – Part 5;Opportunity Cost;Learning Objective 4;Special Orders;Special Orders – Example;Special Orders – Part 1;Special Orders – Part 2;Quick Check 1;Quick Check 1a;Quick Check 1b;Learning Objective 5;Volume Trade-Off Decisions;Key Terms and Concepts;Utilization of a Constrained Resource;Utilization of a Constrained Resource – An Example – Part 1;Utilization of a Constrai