企业中的大所属资源通常都是多种用途,如果用在某一方案中消耗掉,就不能同时在另一种方案中使用,因此企业在进行决策分析时,要把已弃方案可能得到的潜在收益当作是被选取方案的机会成本,这样更有利于对已选方案的经济效益做出客观评价。本文借此浅谈机会成本在企业各项决策中的应用。 Enterprises in the large resources are usually a variety of purposes, if consumed in a program can not be used in another program at the same time, so companies in the decision-making analysis, the program should have been abandoned Potential benefits are taken as the opportunity cost of the selected option, which is more conducive to making an objective assessment of the economic benefits of the selected option. This article take this opportunity to talk about the cost of enterprise decision-making in the application.