As you learned in Chapter 13 with differentiai analysis, managers are responsible for making decisions. The ability to make good decisions requires that managers assess the alternatives. Six key concepts tor decision making are listed on page 5T1 of your Garrison text; they are: 1. Every decision involves choosing from among at least two alternatives. 2. Identity criteria for choosing among alternatives by distinguishing between relevant and irrelevant costs and benefits. 3. Focus on the future costs and benets as you evaluate the alternatives