Relevant Costs for DecisionsWhich costs belong in a decision, and which must be ignored.Accounting & FinanceRelevant against irrelevant.RelevantFuture cash flows that differ by optionOpportunity cost of the next best useIncremental fixed costsAvoidable costsIrrelevantSunk costs already committedDepreciation, a non-cash allocationAbsorbed fixed overheadHistorical purchase price of held stockHeld material is valued at replacement cost if it will be replaced, or atscrap or alternative-use value if it will not.Relevant Costs for Decisionslearnposters.com
Relevant Costs for Decisions — printable business wall chart from LearnPosters. Free vector PDF, US Letter and A4.

What’s on the Relevant Costs for Decisions poster

8 entries in 2 groups.

Relevant against irrelevant.

Held material is valued at replacement cost if it will be replaced, or at scrap or alternative-use value if it will not.

Questions about the Relevant Costs for Decisions poster

What’s on the Relevant Costs for Decisions poster?
8 entries in 2 groups. Relevant against irrelevant. Relevant: Future cash flows that differ by option, Opportunity cost of the next best…; Irrelevant: Sunk costs already committed, Depreciation, a non-cash allocation, Absorb…. Held material is valued at replacement cost if it will be replaced, or at scrap or alternative-use value if it will not.
Who is the Relevant Costs for Decisions poster for?
Relevant Costs for Decisions belongs to the Accounting & Finance section rather than to a school year, because business is not something one grade owns. Anyone learning management accounting can pin it up — a beginner, a student mid-course, or someone revising years later.
When should you use the Relevant Costs for Decisions poster?
Only future, incremental cash flows are relevant. Everything else is noise. A wall chart earns its place by being glanceable from where the work is happening, so Relevant Costs for Decisions belongs on the wall where that business work actually happens, within glancing distance, rather than filed away.
What other posters go with Relevant Costs for Decisions?
Cost Classification, Absorption vs Marginal Costing and Activity-Based Costing sit alongside Relevant Costs for Decisions in the Accounting & Finance section. Printed together they make a wall rather than a single sheet, which is how a reference set actually gets used.Cost ClassificationAbsorption vs Marginal CostingActivity-Based Costing
Is the Relevant Costs for Decisions poster free to download and print?
Yes. Relevant Costs for Decisions downloads as a free PDF with no account, no email and no watermark, like everything else in the Accounting & Finance section. Print as many copies as you like for a home, a classroom, a library or a tutoring group; reselling the file is the only thing the licence rules out.Read the licence
What size does the Relevant Costs for Decisions poster print at?
Relevant Costs for Decisions is a vector PDF laid out for US Letter, and prints on A4 with Fit to page — the same file, no separate download. Because every mark on it is drawn rather than photographed, it stays sharp enlarged to A3, A2 or A1 at a copy shop. Colour carries emphasis only, so a greyscale print of Relevant Costs for Decisions loses nothing.Printing guide

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