过去已经发生,或虽未发生但对未来经营没有影响的成本。
相关成本(relevant costs)是那些将提高你每月 总的或全部费用 的现金花费； 无关成本(irrelevant costs)是那些对它们无影响的现金花费。
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... irrelated cost 无关成本 Logging parameter irrelated optimization 库克法 freight-volume irrelated expenditure 与运量无关支出 ...
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与规模无关的成本劣势 cost disadvantages independent of scale
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。
Then, some aspects that the strategic management accounting must take into consideration are talked about from the relevant cost tot irrelevant cost.
据此，在风险型决策的框架下，提出并论证在短期经营决策问题上，传统意义下的无关成本可能是相关的；
This paper offers an example, suggesting that such irrelevant costs may be relevant under the framework of risky decisions.
今天的经济危机与欧盟内部工资成本有差异几乎无关。
Today's economic crisis has little to do with differential wage costs within the euro.
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