Difference between revisions of "Opportunity costs"
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== IGC-DEFINITION (abbreviated) == | == IGC-DEFINITION (abbreviated) == | ||
| − | '''Opportunity costs'''<br> | + | '''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. | 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. | ||
Revision as of 16:50, 13 December 2010
IGC-DEFINITION (abbreviated)
Opportunity costs / Opportunitätskosten
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: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)
