The Accounting Review Vol. 49 No. 1 1974
Opportunity and Incremental Cost: Attempt to Define in Systems Terms: A Comment.
Abstract
Reviews the definitions and uses of incremental cost and opportunity cost in several leading economics and accounting texts. Concept of incremental cost; Confusion involved in the use of opportunity cost concept in accounting; Example of usage of the incremental cost concept and opportunity cost concept; Conclusions.
- DOI
- 10.2308/tar-4510211
- Volume
- 49
- Issue
- 1
- Pages
- 118-123
- Language
- en
- Sources
- openalex crossref