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Relevant Information for Special Decisions

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After you have read this chapter you should be able to:
1 Identify the characteristics of relevant information.
2 Distinguish between unit-level, batch-level, product-level, and facility-level costs and understand how these costs affect decision making.
3 Make appropriate special order decisions.
4 Make appropriate outsourcing decisions.
5 Make appropriate segment elimination decisions.
6 Make appropriate asset replacement decisions.
7 Explain the conflict between short-term and long-term profitability (Appendix).
8 Make decisions about allocating scarce resources (Appendix).

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