Chapter 6: Cost information for operational decisions
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1
Relevant costs and relevant revenues
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Concept 6.1: Relevant costs and relevant revenues
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3
Different costs for different purposes
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Concept 6.2: Different costs for different purposes
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Sunk costs and forward-looking cash flows
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Concept 6.3: Sunk costs and forward-looking cash flows
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All costs may be relevant
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Concept 6.4: All costs may be relevant
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Concept 6.5: Committed, discretionary, and engineered costs
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