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Incremental Analysis

Professor Leticia Togba, CPA
ACCT 2302 - Principles of Managerial Acctng
Ch. 20 (3E) and Ch. 21 (2E)
Across
Type #4 of Incremental Analysis: _______, retain, or replace equipment.
Step #3 of Management's Decision Making Process: Make a __________.
_______ Cost: A cost incurred in the past that cannot be changed or avoided by any present or future decision.
______ ________: All costs incurred prior to the point at which the two products are separately identifiable.
________ Analysis: The process of identifying the financial data that change under alternative courses of action.
Step #1 of Management's Decision Making Process: _______ the problem and assign responsibility.
_________ Costs and Revenues: Those costs and revenues that differ across alternatives.
Down
Step #4 of Management's Decision Making Process: _______ results of the decision.
_________ Cost: The potential benefit that is lost when one course of action is chosen rather than an alternative course of action.
Type #1 of Incremental Analysis: _______ an order at a special price.
Type #5 of Incremental Analysis: __________ an unprofitable business segment or product.
Type #2 of Incremental Analysis: ______ or buy component parts or finished products.
Joint ________: Multiple-end products produced from a single raw material and a common production process.
_______-_____ Point: the point where two products are separately identifiable.
Step #2 of Management's Decision Making Process: ________ and evaluate possible courses of action.
Type #3 of Incremental Analysis: _____ products or process them further.