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The Accounting Review Vol. 52 No. 1 1977

Opportunity Costs: Some Definitions and Examples.

Wayne E. Leininger

Associate Professor, Virginia Polytechnic Institute and Stale University. 1

Abstract

The goal of this paper is to develop operational definitions for opportunity costs in profit and cost situations. The static inventory problem under risk is suggested as a means of demonstrating these definitions.

DOI
10.2308/tar-4493761
Volume
52
Issue
1
Pages
248-251
Language
en
Sources
crossref openalex

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