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1、TheTrueRelevanceofRelevantCostsRayD.Dillon;JohnF.NashTheAccountingReview,Vol.53,No.1.(Jan.,1978),pp.11-17.StableURL:http://links.jstor.org/sici?sici=0001-4826%28197801%2953%3A1%3C11%3ATTRORC%3E2.0.CO%3B2-7TheAccountingReviewiscurrentlypublishedbyAmericanAccountingA
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6、ww.jstor.orgFriOct2618:13:172007THEACCOUNTINGREVIEWVol.LIII.No.IJanuary1978TheTrueRelevanceofRelevantCostsRayD.DillonandJohnF.NashABSTRACT:Relevantcostingandincrementalanalysisareoften-useddecision-makingtools,Irrelevantcostsareexcludedfromanyincrementaldecision-ma
7、kingproblembe-causetheyaresupposedtohaveequaleffectsonalltheavailablealternatives.Thispaperdemonstratesthatwhenutilityanalysisisintroduced,andwhenuncertaintyexists,the"irrelevant"itemsmaybecomerelevantasthedecision-maker'sperspectiveshiftsalonghispreferencefunction
8、.Thisphenomenonisespeciallytruewhenlargedollar"irrelevant"itemsprevail.Theproblemisfurthercompoundedwhendecid~ngtheproperdatumfortheutilityfuncti
