Vidyalelo
Management · Q372

Management Accounting

Graduate and Post Graduate · Management · question 372

Q372

As compared to irrelevant cost, occurrence of relevant costs must

A.
have high correlation
B.
be in future
Answer
C.
be in past
D.
be zero correlated

Answer: Option B

Solution

Answer: Option B
Solution:
As compared to irrelevant cost, occurrence of relevant costs must be in future. Relevant costs are affected by a new decision. Irrelevant costs have to be incurred irrespective of a new decision. The relevant costs affect the future cash flows, whereas the irrelevant costs do not affect future cash flows.