Chapter 27 – Incremental analysis and capital budgeting. After studying this chapter, you should be able to: Identify the steps in management’s decision-making process, describe the concept of incremental analysis, identify the relevant costs in accepting an order at a special price, identify the relevant costs in a make-or-buy decision, give the decision rule for whether to sell or process materials further, identify the factors to be considered in retaining or replacing equipment. | Lecture Accounting principles (7th Edition): Chapter 27 – Weygandt, Kieso, Kimmel