Writing Essays. by Eleanor Wakefield. There are several vital elements to any successful college essay. This handout. will define those elements and show you how to put them together using an. outline. Following this format will help you keep your thoughts organized and. get your essay underway.
A relevant cost (also called avoidable cost or differential cost) is a cost that differs between alternatives being considered. In order for a cost to be a relevant cost it must be: 1  Future. 2  Cash Flow.  Incremental.
Costs or revenues are relevant when they are logically related to a decision and vary from one decision alternative to another. Cost accountants can assist managers in determining which costs and revenues are relevant to decisions at hand. To be relevant, a cost or revenue item must be differential or incremental.