资源配置应以最小的投入而获得最大的产出,即实现最大的市场利润。流行的企业决策大都仅着眼于较小的会计成本(固定资产+变动成本)。这种决策的最大缺陷,就是忽视了机会成本的比较。使企业决策与资源的优化配置脱钩。例如:某企业投资生产 A 产品,年投入50万元,收入70万元,仅从投入——产出角度分析,净收益20万元,此投资是经济可行的。但如果生产 B 产品,年净收益30万元,那么用机会成本标准分析,生产 A 产品的投资是无效的,这项投资使企业净损失了10万元。这种损失就是资源配置的损失。任何资源都具有稀缺性。在经济活动中,对每一种资源的使用都必须充分考虑机会成本,以最有效的利用替代其他用途,力争获得最大的资源配置利润(本例为10万元),以实现资源的最 Resource allocation should be the smallest input and get the maximum output, that is, to achieve maximum market profits. Popular corporate decisions mostly focus on smaller accounting costs (fixed assets + variable costs). The biggest drawback of this decision is to ignore the opportunity cost comparison. Make enterprise decision-making and resource optimization configuration decoupling. For example: A company investing and producing A products, the annual investment of 500,000 yuan, income 700,000 yuan, only from the input - output point of view, net income of 200,000 yuan, this investment is economically viable. However, if the production of B products, annual net income 300,000 yuan, then use the opportunity cost standard analysis, investment in the production of A products is invalid, the investment net loss of 100,000 yuan. This loss is the loss of resource allocation. Any resource is scarcity. In economic activities, the use of each resource must take full account of the opportunity cost, the most efficient use of alternative uses, and strive to maximize the allocation of resources profits (in this case, 100,000 yuan), in order to achieve the most resources