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Management · Q379

Management Accounting

Graduate and Post Graduate · Management · question 379

Q379

Difference of cost, which occurs while considering alternatives can be classified as

A.
dependent cost
B.
independent cost
C.
incremental cost
D.
differential cost
Answer

Answer: Option D

Solution

Answer: Option D
Solution:
Difference of cost, which occurs while considering alternatives can be classified as differential cost. Differential cost is the difference between the cost of two alternative decisions, or of a change in output levels. The concept is used when there are multiple possible options to pursue, and a choice must be made to select one option and drop the others.