所谓决策的相关成本是指与特定决策相关、随决策的选择而改变的、在分析评价决策方案时必须加以考虑的成本。与其相反,非相关成本是指与特定决策无关、不随决策的选择而改变的、在分析评价决策方案时不必加以考虑的成本。因此,决策的相关成本必须符合以下两个标准:①必须是预期 The so-called related costs of decision-making refers to the specific decision-making, with the choice of decision-making change, in the analysis and evaluation of decision-making must consider the cost. In contrast, unrelated costs refer to those costs that are not relevant to a particular decision and do not change with the choice of decision-making, and that need not be considered when analyzing a decision-making scenario. Therefore, the decision-making related costs must meet the following two criteria: ① must be expected