This document provides comprehensive notes for Chapter 6 of SCM and PE, focusing on Decision Making. It delves into Cost-Volume-Profit (CVP) Analysis, explaining its application in planning, control, and product decisions, including activity-based CVP and handling uncertainty. The notes also cover Relevant Costing for short-run tactical decisions like make-or-buy and special orders, emphasizing the identification of future and differential costs. Finally, it highlights the crucial role of non-financial and ethical considerations, such as environmental impact, staff motivation, and corporate social responsibility, in making sound business decisions.