Difference between revisions of "Opportunity costs"
From ControllingWiki
Achtung. Sie nutzen eine nicht mehr unterstützte Version des Internet Explorer. Es kann zu Darstellungsfehlern kommen. Bitte ziehen Sie einen Wechsel zu einer neueren Version des Internet Explorer in Erwägung oder wechseln Sie zu einer freien Alternative wie Firefox.| [unchecked revision] | [quality revision] |
| Line 1: | Line 1: | ||
== 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 17:50, 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.)
