摘要：The paper describes the features of relevant approach for decision making to participate (or not participate) in atender for appraisment of land. The basis of this approach is the following: the greater is the number of non-wontenders, the greater is the amount of irrelevant costs, and company operations are less effective. Thus, theapproach to use relevant and non-relevant indicators should be applied not to a particular tender, but at once to agroup of tenders. This transforms the traditional notion of relevance and suggests that in certain situations theirrelevant costs are unchanged, and the presence of a negative relevant result, as to one of the orders, does notlead to the automatic rejection of its execution.
