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Kaštų informacijos naudojimas

Kaštų informacijos naudojimas įvairių sprendimų priėmimui. Sprendimų priėmimo procesas ir susiję kaštai. Valdymo apskaitos vienas iš tikslų-padėti priimti įvairius valdymo sprendimus. Susiję kaštai- tai tie laukiami kaštai, kurie, priimant sprendimą, skiriasi tarp analizuojamų veiklos alternatyvų. privalo būti būsimi kaštai, turi skirtis tarp alternatyvų* turi būti susiję su priimamu sprendimu

Susiję kaštai = išvengiami kaštai = diferenciniai kaštai

Išvengiami kaštai- tai kaštai kurie dalinai ar visumoje gali būti eliminuoti jei viena alternatyva būtų pasirinkta iš visų galimų alternatyvų aibės

taupykleNesusiję kaštai- tai tie kaštai, kurie, priimant sprendimą, nesiskiria tarp  analizuojamų veiklos alternatyvų

Nesusiję kaštai paprastai skirstomi į dvi grupes:

Patirti kaštai- tai kaštai, kurie jau buvo patirti praeityje ir kurių įmonė negali išvengti nepriklausomai nuo priimto sprendimo

Būsimi kaštai, kurie nesiskiria tarp alternatyvų, tačiau kurių išvengti negalima.

Susijusių kaštų naudojimo sprendimų priėmimo procese esmė-priimant sprendimus turi būti analizuojami tik su išskirtomis alternatyvomis susiję kaštai.

Alternatyviniai kaštai- kontribucija, kuri yra prarasta(atmesta) dėl ribotų išteklių nepanaudojimo pagal geriausią alternatyvą.

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