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来自:ACCA > PM 2025-03-04 11:36
chapter11教材习题 第一步判断make or buy时,不是只考虑relevant costs吗?为什么这里要算上directly attributable fixed cost?
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wangxiaomin    2025-03-05 09:29

致精进的你:

同学,常见的relevant costs中就是包含directly attributable fixed cost的,描述的是directly直接归属。 Types of relevant cost Avoidable costs: a cost would not be incurred if relevant activity did not exist. Differential cost: the difference between options. Opportunity cost: the benefit has been given up by choosing the alternative option. Directly attributable fixed cost

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