面对日益激烈的市场竞争,不断提升企业资金的管理水平,提高企业资金的利用效率,才能更好地加快企业的发展。而控制好成本就成为一个新兴的利润点。所以,在进行财务决策的时候,决策者要考虑到所有相关的成本,比如:差额成本、未来成本、重置成本和机会成本等。我们在这里主要说说机会成本在财务决策中的 Faced with increasingly fierce market competition, continuous improvement of corporate capital management, and increase the efficiency of the use of funds in order to better accelerate the development of enterprises. The control of cost becomes a new profit point. Therefore, when making financial decisions, the decision-maker must consider all relevant costs, such as: difference cost, future cost, replacement cost, and opportunity cost. Here we mainly talk about the opportunity cost in the financial decision-making