avoidable cost and differential cost
Avoidable cost is the cost that can be passing up if certain judgment is in use or not in use. It is more or less cost which is mixed according to the decision that is in use by management. That is all variable cost can be said to be avoidable. While avoidable costs are frequently analyzed as negative costs, they may be essential to accomplish definite objective or thresholds.The differential cost is a cost that is dissimilar for each obtainable option. The differential cost is the variation between the costs of two or more options.