会计学原理23版 英文版教学书册Wild FAP 23e Ch25 IRM.pdf

rd Wild, Shaw Chiappetta: Fundamental Accounting Principles, 23 Edition CHAPTER 25 CAPITAL BUDGETING AND MANAGERIAL DECISIONS Related Assignment Materials Student Learning Objectives Discussion Quick Exercises* Problems* Beyond the Questions Studies* Numbers Conceptual objectives: C1. Describe the importance o 11, 12, 13, 25-17 25-16 25-9 relevant costs for short-term decisions. Analytical objectives: A1. Evaluate short-term managerial 11, 12, 13, 15 25-18, 25-19, 25-17, 25-18, 25-4, 25-5, 25-2, 25-5 decisions using relevant costs. 25-20, 25-21, 25-19, 25-20, 25-6, ES 25-22, 25-23, 25-21, 25-22, 25-24, 25-25, 25-23, 25-24, 25-26, 25-27 25-25, 25-26 A2. Analyze a capital investment 25-28 25-27 project using break-even time. A3. Determine product selling 25-30, 25-31, 25-28, 25-29 price using cost data. 25-32 Procedural objectives: P1. Compute payback period and 1, 2, 3, 4, 5, 25-1, 25-4, 25-1, 25-3, 25-1, 25-2, 25-4, 25-6, describe its use. 14 25-5, 25-27, 25-4, 25-5, SP, ES 25-7