相关成本和无关紧要的差异

关键区别 - 相关与无关紧要的成本

相关和无关紧要的成本是两种类型的费用做出新的业务决定时应考虑这一点；因此，它们是两个主要概念管理会计. Companies should clearly identify the changes to the cost structure as a result of a new decision they are going to make so that only the costs that are going to change or those that incurred additionally should be considered in deciding whether or not to proceed with a particular decision. The key difference between relevant and irrelevant cost is thatrelevant costs are incurred when making business decisionssince they affect the future cash flowswhereas无关紧要的成本是不受业务决定影响的成本，因为它们不影响未来的现金流量。

内容
1.Overview and Key Difference
2.What is Relevant Cost
3.What is Irrelevant Cost
4.Side by Side Comparison – Relevant vs Irrelevant Cost
5。概括

What is Relevant Cost?

Relevant cost is a term that explains costs that are incurred when making business decisions since they affect the futurecash flows.这里的规则是考虑由于做出决定而必须产生的成本。相关成本的概念用于消除使决策过程复杂化的不必要信息。

未来现金流的成本

This refers to the cash expense that will be incurred as a result of the decision.

例如。, HIJ is a furniture manufacturing company that plans to undertake a new order which will result in a net cash flow of $ 500,000 within a period of 6 months.

Avoidable Cost

The costs that only have to be incurred as a part of the decision i.e. costs which are avoidable if the decision is not made are avoidable costs. Continuing from the above example,

例如，目前，HIJ以满负荷运行，其工厂没有额外的生产能力。因此，如果公司决定继续进行上述订单，HIJ将必须暂时出租新的生产场所，费用为23,000美元。

机会成本

机会成本is the benefit forgone from the next best alternative and is especially important in selecting a project among multiple options. Continuing from the above example,

例如，除了上述订单外，HIJ最近收到了另一项订单，该订单将导致净现金流量为650,450美元，该订单将在10个月内涵盖。

增量成本

Incremental cost is the additional costs that will have to be incurred as a result of the new decision made. Continuing from the above example,

例如。A total of $ 178, 560 will have to be incurred as direct material cost if HIJ undertakes the above-mentioned project.

什么是无关紧要的？

Irrelevant costs are the costs that are not affected by making a business decision since they do not affect the future cash flows. Irrespective of whether the decision is made or not, these costs will have to be incurred. Below mentioned are the types of irrelevant costs.

Sunk Cost

沉没成本是已经发生并且无法收回的费用。从上面的示例继续

例如。HIJ发生了85,400美元的成本，用于进行市场研究，以收集有关客户偏好的数据。

Committed Cost

承诺的成本是未来产生成本的义务，这无法改变。从上面的示例继续

例如。In another 3 months’ time, HIJ has to increase the salaries of employees that incurs a total cost of $ 15,200.

非现金费用

该类别中包括不影响企业现金流量的非现金费用，不影响企业的现金流量。从上面的示例继续

例如。HIJ writes off $ 20,000 per annum as depreciation expense

General Overhead Cost

General and administrative overheads are not affected by new decisions and should be incurred on an ongoing basis. Continuing from the above example,

例如。HIJ incurs a cost of $ 150,400 as fixed overheads per annum

相关成本和无关紧要的成本有什么区别？

相关与无关紧要的成本
Relevant costs are incurred when making business decisions since they affect the future cash flows.	Irrelevant costs are the costs that are not affected by making a business decision since they do not affect the future cash flows.
Effect on a New Business Decision
相关费用受新业务决策的影响。	Irrelevant costs have to be incurred irrespective of making a new business decision.
Effect on Future Cash Flow
Future cash flows are affected by relevant costs.	无关的现金流量不会影响未来的现金流量。
Types
Future cash flows, avoidable cost, opportunity cost and incremental cost are types of relevant costs.	无关紧要的成本类型是沉没成本，承诺成本，非现金费用和一般的间接费用。

概括– Relevant Cost vs Irrelevant Cost

相关成本和无关紧要的成本之间的差异取决于是否会增加成本，或者由于做出新的业务决定而必须额外产生。有时，在一个非常复杂且大量规模的业务决策中，如果某些成本决定做出新决定，则很难区分某些成本会影响业务的程度。在这种情况下，使用相关和无关紧要的成本对于找出新决定是否有利可图变得非常重要。

Reference:
1. “Relevant & Irrelevant Costs for Decision-Making” Study.com, n.d. Web. 24 May 2017. .
2. “Relevant Costing and Costing for Decision Making.” Relevant Costing, Relevant Costing for Decision Making. N.p., n.d. Web. 24 May 2017. .
3. “Relevant Cost and Decision Making.” Relevant Cost | Explanation | Examples | Concept | Applications. N.p., n.d. Web. 24 May 2017. .

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