Management Advisory Services

1. DIFFERENTIAL
COST ANALYSIS
by
Dr. Joy Kenneth Sala Biasong
MBA, MPA, MEdSpEd, DSPED, 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)