relevant decision information

relevant decision information
 релевантная информация при принятии решений; ожидаемые будущие затраты и доходы, которые отличаются при альтернативных вариантах действий; информация является релевантной, если, во-первых, относится к будущему решению, и, во-вторых, отличается но вариантам; согласно определению, фактические (прошлые) затраты не являются релевантными, поэтому их молено исключить из анализа при принятии управленческих решений.

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

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