1. The document discusses tactical decision making in management accounting, including defining tactical decisions as those with an immediate or limited end in view, as opposed to strategic decisions that establish long-term competitive advantage. 2. It provides examples of applying the tactical decision-making model, which involves recognizing the problem, identifying alternatives, costs/benefits, and selecting the optimal alternative based on overall benefit. Case studies discussed include production and outsourcing decisions. 3. The concept of relevant costs is explained as those that differ across alternatives being considered. Irrelevant costs do not impact the differential cost between alternatives.