关于企业决策的机会成本(一)

本科毕业设计（论文）关于企业决策的机会成本论文题目学部专业班级学号学生姓名指导教师年月摘要文章一开始阐述了课题的背景和课题的研究意义，用亚细亚时件举例说明了企业决策中应重视机会成本，充分考虑机会成本所带来的影响,要权衡成本和收益作出正确的决策。要实现经济资源的最有效运用必须正确理解机会成本的特性。文章接着介绍到机会成本的定义，分析了机会成本的特性及使用的前提条件，阐述了机会成本的内涵，并且对机会成本与会计成本做出了差异分析，并指出机会成本估计的复杂性。机会成本是经济学中的一个重要概念,其应用的范围非常广泛，但只存在于财务决策分析过程中。文章主要在固定资产投资决策、留存收益成本、现金持有量决策、应收账款投资决策等进行研究以及分析，正确分析了各种财务决策中的机会成本因素。最后用巴菲特收购BNSF例证企业财务决策中充分分析了机会成本以此提升企业决策的有效性和有益影响。关键词：机会成本，投资，决策AbstractThispaperfirstintroducestheprojectoriginandbackground,thesignificanceofthisprojectandtheresearchcontent.InASApieceillustratestheimportanceshouldbeattachedtotheopportunitycostofenterprisedecision.decisionmakermustknowtheopportunitycostofaparticularproductinordermakesoundbusinessdecisions.Theeffectiveuseoftheproductmustcorrectlyunderstandtheopportunitycost.Thearticlethenintroducedthedefinitionofopportunitycostandthispaperexpoundstheconnotationofopportunitycost.thenthepapermakeadifferenceanalysisonopportunitycostandcostaccounting,andpointsoutthecomplexityofopportunitycostestimation.Opportunitycostisakeyconceptineconomics,itsapplicationrangeisverywide,butonlyexistsinfinancialdecisionanalysisprocess.Thispapermainlyresearchonfixedassets,retainedearnings,cashholdingsandaccountreceivable.Finally,withanBuffettacquiredBNSFexampleprovestheimportanceofopportunitycost.Keywords：opportunitycost,investment,decisionmaking目录1绪论.................................................................61.1课题研究背景..............................................................................................................61.2课题研究意义..............................................................................................................62企业致命的决策失误.....................................................82.1郑州亚细亚集团连锁帝国之梦..................................................................................82.2简述亚细亚忽视的机会成本......................................................................................92.2.1设立货物配送中心的机会成本.................................................................................92.2.2投放广告的机会成本...................................................................................................92.2.3打价格战的机会成本...................................................................................................92.2.4盲目扩张的机会成本.................................................................................................102.3帝国梦破灭的缘由....................................................................................................103企业决策与机会成本概念综述............................................113.1企业管理的心脏-决策..............................................................................................113.2机会成本的提出........................................................................................................123.3机会成本的定义........................................................................................................123.4机会成本的前提条件................................................................................................133.5机会成本与会计成本的差异分析............................................................................144机会成本在企业决策中正确运用...........................错误!未定义书签。4.1固定资产投资决策.......................................................................错误!未定义书签。4.1.1固定资产投资决策中的机会成本........................................错误!未定义书签。4.1.2固定资产投资的特点...............................................................错误!未定义书签。4.1.3固定资产投资决策的重要指标---净现值法....................错误!未定义书签。4.1.4固定资产投资的经济决策......................................................错误!未定义书签。4.2留存收益成本分析.......................................................................错误!未定义书签。4.2.1利润分配的机会成本...............................................................错误!未定义书签。4.2.2留存收益的概念........................................................................错误!未定义书签。4.2.3留存收益的性质........................................................................错误!未定义书签。4.2.4留存收益的经济决策...............................................................错误!未定义书签。4.3现金持有量投资决策...................................................................错误!未定义书签。4.3.1现金持有量的机会成本..........................................................错误!未定义书签。4.3.2现金持有量其他有关成本......................................................错误!未定义书签。4.3.3企业最佳货币资金持有量模型.............................................错误!未定义书签。4.3.4现金持有量的经济决策..........................................................错误!未定义书签。4.4应收账款决策..............................................................................错误!未定义书签。4.4.1应收账款决策中的机会成本.................................................错误!未定义书签。4.4.2.应收账款其他有关成本.........................................................错误!未定义书签。4.4.3应收账款政策...........................................................................错误!未定义书签。4.4.4应收账款机会成本的计算......................................................错误!未定义书签。4.4.5应收账款的经济决策...............................................................错误!未定义书签。5正确测量机会成本的价值.................................错误!未定义书签。5.1巴菲特的投资理念......................................................................错误!未定义书签。