Answer:
Relevant costs
Step-by-step explanation:
Relevant costs refer to avoidable costs which are incurred only when specific business decisions are being made. An example of relevant cost is a cost that is employed to decide whether a business unit should be sold or kept.
A relevant cost is the opposite of an irrelevant cost.
Irrelevant costs are costs that are not relevant or useful when decision is being made and they do not differ between the alternatives. Irrelevant costs include absorbed fixed cost, committed cost, and sunk costs.
Therefore, costs that will differ between alternatives and influence the outcome of a decision are relevant costs.