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Opportunity costs

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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.)

Source

IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010

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