Making decisions is an important management function. The key to making important managerial decision is blank analysis. We need to consider both financial and non-financial information, financial information such as blank and non-financial information such as blank . blank cost is a cost that has already been incurred and cannot be blank regardless of what a manager decides to do. The key to successful decision making is to focus on blank costs and blank as well as blank costs while ignoring everything else. Opportunity costs also need to be blank when making decisions. An opportunity cost is the potential benefit that is given up when one blank is selected over another. costs relevantsunkconsideredalternativeeffect on employees turnoverdifferentialavoidedopportunitybenefits