When considering the cost of a production process there are both relevant and irrelevant costs and it is important to identify them separately.

当考虑生产过程的成本既有相关和不相关成本和识别分开是很重要的。

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Then, some aspects that the strategic management accounting must take into consideration are talked about from the relevant cost tot irrelevant cost.

然后，一些方面的战略管理会计所要考虑的是谈论从有关成本到无关成本。

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Keep in mind that your bandwidth charges could easily make the cost of your server irrelevant after a month or two of running your site.

始终在脑子里面记住你的带宽费用能够轻易的在一两个月运营你的站点之后使得你服务器的花费无关紧要。

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Paul Miller of Friedman Billings Ramsey, an investment bank, says a government bad bank can pay more for assets than a private investor because its cost of funds is irrelevant, it needs no capital and can hold the assets to maturity.

ECONOMIST: Economics focus

Predictably, pain-free financing means that to most French patients the cost of their treatment is irrelevant, while they lead the world in the number of times they go into hospital, and swallow more pills than any other nation on earth, bar the Japanese.

ECONOMIST: Health care in France

So cost-benefit analysis is rarely dispositive, but to say that costs are irrelevant is just misguided.

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