2. Decision Making AlternativesDecision Making Alternatives
Make or BuyMake or Buy
Sell or Process FurtherSell or Process Further
Continue or Discontinue Operating aContinue or Discontinue Operating a
Business SegmentBusiness Segment
Accept or Reject a Special OrderAccept or Reject a Special Order
Temporary ShutdownTemporary Shutdown
Utilization of Scarce ResourcesUtilization of Scarce Resources
Change in Profit FactorsChange in Profit Factors
( Source: Management Advisory Services by R. Roque)( Source: Management Advisory Services by R. Roque)
3. Decision Making ProcessDecision Making Process
Defining the problemDefining the problem
Setting of criteriaSetting of criteria
Identifying alternativesIdentifying alternatives
Determination of possibleDetermination of possible
consequences of the alternativesconsequences of the alternatives
Evaluating the alternativesEvaluating the alternatives
Choosing the best alternativeChoosing the best alternative
Make the decisionMake the decision
( Source: Management Advisory Services by R. Roque)( Source: Management Advisory Services by R. Roque)
4. See factsheets for the sampleSee factsheets for the sample
computations for each alternativecomputations for each alternative
and accounting problemsand accounting problems