relevant approach

relevant approach
 релевантный подход; подход в управленческом учете, согласно которому при анализе вариантов решения той или иной проблемы следует анализировать только релевантную информацию, т.е. уместную, относящуюся к данной проблеме не способную повлиять на выбор решения; информация о прошлых затратах, а также одинаковая для рассматриваемых вариантов из анализа исключается; при больших объемах информации позволяет существенно облегчить и ускорить выбор наилучшего решения.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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