对相关决策成本有关问题的探讨

The Discussions about Problems of the Relevant Decision Cost

基于管理决策行为而建立的相关成本信息,是现代管理会计的核心内容,本文对成本的相关性的特征从管理决策问题、信息评价方法、确定与不确定条件三个方面进行了界定,并进一步从机会成本、成本性态两个方面对决策成本的相关性及其运用作了延伸分析。

The relevant decision cost information is the core contents of modern management accounting. The article describe the basic characteristics of the relevance of cost from management decision problems, evaluation methods of information, certain and uncertain conditions. Further analysis of decision costs have been made from opportunity cost and cost behaviour.