Which of the following costs do management need to consider when introducing a new product or substituting a new product for an existing one ?

Costs that management should consider would include costs of retraining employees; costs of acquiring new ancillary equipment; write-offs of undepreciated investments in the old technology; capital requirements and research and development costs of the changeover; and costs of modifying interrelated stages of production or related aspects of the business.

All options should be consider.

You need to consider the cost of retraining the employees, cost of research & development, cost of bringing in any additional staff and cost of decommissioning, if the old plant need it to be. However writes off of non-depreciated capital investment might pay you off more when you go sell it in second hand market.

ALL ANSWER

Thank you for the invitation and I agree with the answers professors

Each of these costs need to account management when introducing a new product or a new product to replace an existing one, namely:

Training costs and the purchase of new equipment attached to the process of producing the product and write-offs due to undepreciated investment in old technology and capital requirements for transformation

all of them is the answer

because

Costs that management should consider would include costs of retraining employees; costs of acquiring new ancillary equipment; write-offs of undepreciated investments in the old technology; capital requirements and research and development costs of the changeover; and costs of modifying interrelated stages of production or related aspects of the business