Organizations face many decisions, and they usually must choose between two or more alternatives. Decisions will generally be based on maximizing shareholder value, so all decisions will use relevant costs and revenues. Relevant costs and revenues are those costs and revenues that change as a direct result of a decision. This CPE course explores relevant costs and revenues, including characteristics of relevant costs, non-relevant costs, opportunity cost, as well as incremental revenue. It examines the relevant cost of variable costs and overheads, decision-making based on relevant costing principles, and includes multiple illustrations throughout.
Business management & organizationProgram Level:
This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by AICPA.