Management Advisory Services (Differential Cost Analysis) by Dr. Joy Kenneth Sala Biasong

1. DIFFERENTIAL
COST ANALYSIS( Management Advisory Services)
by
Dr. Joy Kenneth Sala Biasong
BSA, BSC-BA, MBA, MPA, MEd., DM, Ed.D., Ph.D.

2. Decision Making AlternativesDecision Making Alternatives
 Make or BuyMake or Buy
 Sell or Process FurtherSell or Process Further
 Continue or Discontinue Operating aContinue or Discontinue Operating a
Business SegmentBusiness Segment
 Accept or Reject a Special OrderAccept or Reject a Special Order
 Temporary ShutdownTemporary Shutdown
 Utilization of Scarce ResourcesUtilization of Scarce Resources
 Change in Profit FactorsChange in Profit Factors
( Source: Management Advisory Services by R. Roque)( Source: Management Advisory Services by R. Roque)

3. Decision Making ProcessDecision Making Process
 Defining the problemDefining the problem
 Setting of criteriaSetting of criteria
 Identifying alternativesIdentifying alternatives
 Determination of possibleDetermination of possible
consequences of the alternativesconsequences of the alternatives
 Evaluating the alternativesEvaluating the alternatives
 Choosing the best alternativeChoosing the best alternative
 Make the decisionMake the decision
( Source: Management Advisory Services by R. Roque)( Source: Management Advisory Services by R. Roque)

4.  See factsheets for the sampleSee factsheets for the sample
computations for each alternativecomputations for each alternative
and accounting problemsand accounting problems