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  • June 1997 (Revised January 1999)
  • Background Note
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Understanding Costs for Management Decisions

By: William J. Bruns Jr.
  • Format:Print
  • | Language:English
  • | Pages:4 
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Abstract

Defines types of costs--current, sunk, opportunity, relevant, differential--and their use in management and management decision making. Contrasts single-period and multiple-period cost analysis.

Keywords

Cost Vs Benefits; Decision Making

Citation

Bruns, William J., Jr. "Understanding Costs for Management Decisions." Harvard Business School Background Note 197-117, June 1997. (Revised January 1999.)
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About The Author

William J. Bruns

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    • Faculty Research

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