Difference between revisions of "Opportunity costs"

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Revision as of 12:54, 11 August 2011

That's going to make things a lot esiaer from here on out.

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-== IGC-DEFINITION (abbreviated) ==
+That's going to make things a lot esiaer from here on out.
-'''Opportunity costs / [[:de:Opportunitätskosten|Opportunitätskosten]]'''<br>
-Opportunity costs are the costs of the alternative use of a factor in short supply. They are to be considered in [[decision accounting]] when a bottleneck situation occurs. If, for example, there is a shortage of production capacity and a product cannot be manufactured in adequate quantities, then the predictable losses in [[contribution margin]] are the opportunity costs to choose the other product.
-from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)]
-== Source ==
-[http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010]