Opportunity costs
From ControllingWiki
This is the 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.)
