decision making with a strategic emphasis

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1、ConfirmingPagesCHAPTERELEVENDecisionMakingwithaStrategicEmphasisAfterstudyingthischapter,youshouldbeableto...1.Definethedecision-makingprocessandidentifythetypesofcostinformationrelevantfordecisionmaking2.Userelevantcostanalysisandstrategicanalysistomakespecialorderdecisions3.Usereleva

2、ntcostanalysisandstrategicanalysisinthemake,lease,orbuydecision4.Userelevantcostanalysisandstrategicanalysisinthedecisiontosellbeforeorafteradditionalprocessing5.Userelevantcostanalysisandstrategicanalysisinthedecisiontokeepordropproductsorservices6.Userelevantcostanalysisandstrategica

3、nalysistoevaluateserviceandnot-for-profitorganizations7.Analyzedecisionswithmultipleproductsandlimitedresources8.Discussthebehavioral,implementation,andlegalissuesindecisionmakingThefamilysedansegmentoftheU.S.automarket—especiallytheHondaAccordandToyotaCamry—experiencesanintenselevelof

4、competition.Thecompetitionbetweenthesetwocarsillustratesanimportantcostmanagementissue—strikingabalancebetweenproductfeaturesandprice.Thetwocarsdonotdiffergreatlyinprice,butmostanalystsarguethatthecostandpricereductionsinthe1997remakeoftheCamrybroughtittothetopofU.S.carsales.ToyotaandH

5、ondaknowthatanumberofstrategicissuesareinvolvedindevelopingacompetitivecar,includingfueleconomy,safetyfeatures,low-costmanufacturingmethods,andacompetitiveprice.Inthischapterwewilldiscusshowtoconductrelevantcostanalysisandstrategicanalysisofdecisionsaboutproductpricing,selectingcost-ef

6、fectivemanufactur-ingmethods,anddecidingwhentokeepordropaproduct,amongothers.Thedecisionmakerhasbothshort-termandlong-termobjectivesforeachtypeofdeci-sion.Adecisionwithashort-termobjectiveisonewhoseeffectsareexpectedtooccurwithinaboutayearfromthetimeofthedecision.Adecisionwithalong-ter

7、mobjectiveisexpectedtoaffectcostsandrevenuesforaperiodlongerthanayear.Bothtypesofdecisionsshouldreflectthefirm’soverallstrategy,butitisoftensaidthatthedecisionmakerhasalong-termstrategyifthefocusisprimarilyonthedecision’slong-termobjectivesandashort-termstrat-egyifthefocusisontheshor