Читать книгу Cost Accounting For Dummies - Kenneth W. Boyd - Страница 28

Make a judgment about what you believe to be relevant. Relevant means “important enough” to consider in a decision (see Chapter 11). Your threshold for considering relevance might be expressed as a dollar amount. Maybe any amount over $10,000 is relevant to you. Relevance can also be expressed as a percentage. You might consider a change of 10 percent or more to be relevant.

When you decide what amount or percentage is relevant, you use it as a filter for decision-making. Anything over the threshold needs to be analyzed and considered in your decision-making. Below the threshold, you “pass further analysis” — a term my old CPA firm used to mean “not important enough to investigate.”