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% Document Info
\author{Mely}
\pdfinfo{
  /Title (managerial-accounting-decision-making-process.pdf)
  /Creator (Cheatography)
  /Author (Mely)
  /Subject (Managerial Accounting - Decision Making Process Cheat Sheet)
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        \hspace*{-6pt}\includegraphics[width=5.8cm]{/web/www.cheatography.com/public/images/cheatography_logo.pdf}}
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\begin{tabulary}{11cm}{L}
    \vspace{-2pt}\large{\bf{\textcolor{DarkBackground}{\textrm{Managerial Accounting - Decision Making Process Cheat Sheet}}}} \\
    \normalsize{by \textcolor{DarkBackground}{Mely} via \textcolor{DarkBackground}{\uline{cheatography.com/146378/cs/31652/}}}
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  \mymulticolumn{2}{p{5.377cm}}{\bf\textcolor{white}{Cheatographer}}  \\
  \vspace{-2pt}Mely \\
  \uline{cheatography.com/mely} \\
  \end{tabulary}
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  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Cheat Sheet}}  \\
   \vspace{-2pt}Published 12th April, 2022.\\
   Updated 12th April, 2022.\\
   Page {\thepage} of \pageref{LastPage}.
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  %\includegraphics[width=48px,height=48px]{dave.jpeg}
  Measure your website readability!\\
  www.readability-score.com
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\begin{document}
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% Set font size to small. Switch to any value
% from this page to resize cheat sheet text:
% www.emerson.emory.edu/services/latex/latex_169.html
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\begin{multicols*}{2}

\begin{tabularx}{8.4cm}{x{3.76 cm} x{4.24 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{8.4cm}}{\bf\textcolor{white}{Information used for Decision Making}}  \tn
% Row 0
\SetRowColor{LightBackground}
\{\{ac\}\} {\bf{Financial Information}} & \{\{ac\}\} {\bf{Non-financial Information}} \tn 
% Row Count 2 (+ 2)
% Row 1
\SetRowColor{white}
Revenues & Effect on employee turnover \tn 
% Row Count 4 (+ 2)
% Row 2
\SetRowColor{LightBackground}
Costs & Environment \tn 
% Row Count 5 (+ 1)
% Row 3
\SetRowColor{white}
Profitability & Company's image \tn 
% Row Count 6 (+ 1)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
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\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
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\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{Accept/Decline an order at a special price}}  \tn
% Row 0
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\mymulticolumn{1}{x{8.4cm}}{Criteria: Accept if Contribution Margin is positive} \tn 
% Row Count 2 (+ 2)
% Row 1
\SetRowColor{white}
\mymulticolumn{1}{x{8.4cm}}{Assumptions: \{\{nl\}\} - Other products not affected by special price \{\{nl\}\} - Other customers don't get special price} \tn 
% Row Count 5 (+ 3)
% Row 2
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\mymulticolumn{1}{x{8.4cm}}{No change in fixed costs, only variable cost change} \tn 
% Row Count 7 (+ 2)
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\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
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\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{Retain or replace equipment}}  \tn
% Row 0
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\mymulticolumn{1}{x{8.4cm}}{Criteria: Replace if new asset increases net income} \tn 
% Row Count 2 (+ 2)
% Row 1
\SetRowColor{white}
\mymulticolumn{1}{x{8.4cm}}{Book value: original cost of asset \{\{nl\}\} Salvage Value: money earned when reselling asset \{\{nl\}\} Useful Life: how long asset is expected to generate revenue} \tn 
% Row Count 6 (+ 4)
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\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
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\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{Eliminate/Retain unprofitable business segment}}  \tn
% Row 0
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\mymulticolumn{1}{x{8.4cm}}{Criteria: drop item if improves net income, retain segment unless FC \textgreater{} lost CM} \tn 
% Row Count 2 (+ 2)
% Row 1
\SetRowColor{white}
\mymulticolumn{1}{x{8.4cm}}{Need to know if FC are \{\{nl\}\} - Avoidable \{\{nl\}\} - Unavoidable: must be allocated on remaining segments} \tn 
% Row Count 5 (+ 3)
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\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{Allocate limited ressources}}  \tn
% Row 0
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\mymulticolumn{1}{x{8.4cm}}{Criteria: select product that maximizes net income} \tn 
% Row Count 1 (+ 1)
% Row 1
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\mymulticolumn{1}{x{8.4cm}}{Short term decision: focus on product with greatest CM unit \{\{nl\}\} Long term decision: can constraint be reduced/eliminated \{\{nl\}\} - Change CM unit \{\{nl\}\} - Remove limitations on ressources} \tn 
% Row Count 5 (+ 4)
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\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
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\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{Incremental Analysis Approach}}  \tn
% Row 0
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\mymulticolumn{1}{x{8.4cm}}{Maximize net income} \tn 
% Row Count 1 (+ 1)
% Row 1
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\mymulticolumn{1}{x{8.4cm}}{Identify expenses that vary with decisions} \tn 
% Row Count 2 (+ 1)
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\mymulticolumn{3}{x{8.4cm}}{\bf\textcolor{white}{Key Cost Concepts}}  \tn
% Row 0
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{\bf{Relevant costs}} & {\bf{Opportunity Costs}} & {\bf{Sunk Costs}} \tn 
% Row Count 2 (+ 2)
% Row 1
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{\emph{Cost in future}} &  & {\emph{Cost in past}} \tn 
% Row Count 4 (+ 2)
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\begin{tabularx}{8.4cm}{X}
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\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{Make/buy components or finished products}}  \tn
% Row 0
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\mymulticolumn{1}{x{8.4cm}}{Criteria: Outsource if cost saving is positive} \tn 
% Row Count 1 (+ 1)
% Row 1
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\mymulticolumn{1}{x{8.4cm}}{Advantages: \{\{nl\}\} - Frees up capacity for other use \{\{nl\}\} - Shifts production risks to the supplier} \tn 
% Row Count 4 (+ 3)
% Row 2
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\mymulticolumn{1}{x{8.4cm}}{Disadvantages: \{\{nl\}\} - Potential loss of quality control \{\{nl\}\} - Hard to move back insource} \tn 
% Row Count 6 (+ 2)
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\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{Sell product or Process further}}  \tn
% Row 0
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\mymulticolumn{1}{x{8.4cm}}{Criteria: Process further until revenue \textless{} costs} \tn 
% Row Count 1 (+ 1)
% Row 1
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\mymulticolumn{1}{x{8.4cm}}{Produce multiple product simultaneously from single raw material \{\{nl\}\} - Some products can be sold as is \{\{nl\}\} - Some products can be processed further \{\{nl\}\} - Products identifiable from each other at split-off point} \tn 
% Row Count 6 (+ 5)
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\par\addvspace{1.3em}

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\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{Theory of Constraints}}  \tn
% Row 0
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\mymulticolumn{1}{x{8.4cm}}{Used to identify and manage constraints to achieve goals} \tn 
% Row Count 2 (+ 2)
% Row 1
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\mymulticolumn{1}{x{8.4cm}}{Requires identifying and constant attempts to reduce/eliminate constraint} \tn 
% Row Count 4 (+ 2)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
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\par\addvspace{1.3em}


% That's all folks
\end{multicols*}

\end{document}