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 Incremental Analysis MODULE 6 INCREMENTAL ANALYSIS Basic concepts Steps in decision making process 5. What is th e first ste p in the d ecisio n makin g proce ss? A. Speci fy the criter ia by which th e decisi on is to be mad e. B. Consi der the strat egic issu es regard ing the deci sion con text. C. Perform an a naysis in which the ree!ant information is de!eoped and anay"ed . #. Compar e the a te rna ti! es. $. A ma%or account ing contrib ution to the manage ria decisi on&ma king proce ss in e!au ating possibe courses of action is to A. assig n resp onsib iity fo r the d ecisio n. B. pro!i de ree!a nt re!enu e and cost data abo ut each cour se of action . C. determine the amount of money that shoud be spent on a pro%ect. #. decid e which action s that the manage ment shou d conside r. '. An ana ysis of re e!a nt costs a nd ree !ant re !enu es A. Wi ena be the deci sion mak er to assess a decisi on(s imp act on profit B. )s usefu in assess ing a !arie ty of atern ati!e de cision s C. Pro!ides sufficient and compe te e!idence with which to make a decision #. Answe rs a. and b. a re co rrect Pitfas in decision making *. When discussing the pitfas to be a!oided in decisio n&making+ four remin ders usuay emerge. Which is ,- one of those reminders? A. )gn ore sun k c ost s. B. Bewa re of aocat ed fixed cost s/ identi fy the a!oid abe cos ts. C. Pay specia attention to identifying an d incuding opportunity costs. #. #o not o!er ook the time !a ue of money in sho rt&run decision s. *0. Which one of the foowing is not a co mmon mistake in a decision&makin g process? A. Consi derin g sunk costs as re e!an t. B. Consi derin g opportu nity cost+ an imput ed cost+ being ree !ant. C. Considerin g fixed cos ts as a!oidabe fixed costs. #. 1ni ti" ing f ixe d cos ts. 23. -ne of the beha!iora probe ms with ree!ant cost anaysis is the o!erempha sis on short&term goas+ which can ead to negect of4 A. saes promotion C. uartery net income resuts B. ex pe ns e con tro #. on g&t erm stra teg ic goa s )ncrementa anaysis 25. )ncrementa anaysis is th e process of iden tifying the financia d ata that4 A. do not cha nge und er atern ati!e co urses of ac tion B. are mix ed und er ate rnati! e cours es of acti on C. chan ge und er ater nati! e course s of actio n #. no co rre ct an swe r is gi !en 3'. )ncrem enta anaysis is most usefu A. in e! aua ting t he master budg et. B. in choosing be tween the net p resent !aue metho d and the in terna rate of return m ethod. C. in de !eoping ree!ant in formation for mana gement d ecisions. #. as a repa ceme nt techn iue for !a rianc e anay sis. 6ee!ant information 2. Predi cted futur e cost and re!enue data tha t wi differ among ate rnati !e courses of action are known as A. re e!a nt in for mat ion C. ma rgin a co st s B. direct information #. incrementa costs 3. Which of the foowing is described as data that a re pertinent to a decisio n? A. uaitati!e characteristics C. timey i nformation B. acc ura te in for mat ion #. re e!a nt in for mat ion 7. Which of the fo owin g best descri bes ree !ant info rmati on? A. 8ocused on the past a nd differs be tween the a ternati!es under consideration. B. 8ocused on the past a nd not re ated to the decision un der consideration. C. 8ocused on the future a nd differs be tween the aternati!es unde r consideration. #. 8ocused on the future a nd not reated to th e decision u nder considera tion. Appication of incrementa anaysis 9. )ncrementa anaysi s woud no t be appro priate fo r A. a ma ke o r bu y de cisi on . B. an a ocati on of imited re source d ecisio n. C. eiminati on of an u nprof itab e segme nt. 11

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