Klasifikasi dari cost yang dikaitkan dengan suatu keputusan dimana cost di masa yang akan datang berubah sebagai akibat dari keputusan di masa depan:
PEMBAHASAN
- Discretionary cost: cost that results from periodic management decision that change as conditions change.
- Indirect cost: cost that is not physically traceable to any single cost object.
- Differential cost: future cost that changes as a result of a future decision.
- Committed cost: cost that result from a prior management decision that cannot be changed quickly.
- Non-Controllable cost: cost over which one individual does not have power and influence.
Jawaban: c. differential cost
