Differential Cost Analysis (Management Advisory Services) for Business Owners, Financial Analysts, Executives Managers and Supervisors

1. DIFFERENTIAL
COST ANALYSIS( Management Advisory Services)
by
Dr. Joy Kenneth Sala Biasong
BSA, BSCBA, MBA, MPA, MEd. DM-HRMD, 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