Case Study on the Importance of Pertinent Costs in the Decision Making Process

The purpose of this paper is to implement the concept of pertinent costs in practice. The primary issue discussed in the article was the decision making process and it’s difficulties, then generally references were made to costs, and particularly to the notion of pertinent costs. Finally, we exemplified, trough a case study, the importance of these category of costs in the decision making process. The study was conducted at a company with production activities faced with several decision alternatives upon which pertinent costs theory could be successfully applied.