Avoidable Cost

Bottleneck

Constraint

Differential Cost

Differential Revenue

Incremental Cost

Joint Costs

Joint Products

Make or Buy Decision

Opportunity Cost

Relaxing (or elevating) the Constraint

Relevant Benefit

Relevant Cost

Sell or Process Further Decision

Special Order

Split-off Point

Sunk Cost

Vertical Integration

Cost-plus Pricing

Economic Value to the Customer (EVC)

Markup

Price Elasticity of Demand

Target Costing

Value-based Pricing