在管理会计教材中,对机会成本问题大多有所述及,但究竟应如何理解机会成本,它具有什么作用?却又不甚明确。根据笔者教学过程中的体会,认为有必要对机会成本的概念,及其运用问题再作一番认识。什么是机会成本?通常认为:机会成本是指在决策分析过程中,选择某种最优方案,而放弃次优方案所失去的潜在利益(参阅李天民编著的《管理会计学》。实际上也就是说,在两个互斥的备选方案中(不可能两个以上方案同时进行比较),在选取了最优方案的前提下,把放弃的次优方案可能获得的潜在利益,作为 In the management accounting textbooks, most of the problems of opportunity cost have been described. However, how should the opportunity cost be understood? What role does it have? However, it is not clear. According to the experience of the author’s teaching process, I think it is necessary to make some understanding of the concept of opportunity cost and its application. What is the opportunity cost? Usually it is considered that opportunity cost refers to the choice of an optimal solution in the process of decision-making analysis, and to abandon the potential benefits lost by suboptimal solutions (see Li Tianmin’s “Management Accounting”. In fact, it is Said that in the two mutually exclusive alternatives (it is not possible to compare more than two programs at the same time), under the premise of choosing the optimal plan, the potential benefits that may be obtained from the abandoned sub-optimal solutions are taken as