The Real Costing Question: Avoidable or Unavoidable?

摘要

WHEN YOU EXAMINE THE COSTS ASSOCIATED WITH A DECISION OR A POTENTIAL COURSE OF ACTION, there is really only one question: What costs are avoidable or unavoidable? Any cost can increase, decrease, go away completely, or a completely new cost may be required. This is straight forward, and the obvious solution is to trace costs based on the nature of their "avoid ability." Unfortunately, to do this you must know every decision you will make and tag each cost for all the decisions - an impossible task.