改扩建项目中的沉没成本  

The Settling of Sunk Costs in the Project of Renovation and Expansion

作　　者：宛艳[1] 郑策[1] 戚仍模[1] 

机构地区：[1]辽宁石油化工大学,抚顺113001

出　　处：《石油化工技术经济》2005年第3期36-38,共3页Techno-Economics in Petrochemicals

摘　　要：利用改扩建项目的增量分析法来陈述沉没成本的存在情况及其处理办法。沉没成本有其“沉没”性,但通过再利用,仍可为企业带来效益。Sunk costs in renovation and expansion projects were introduced, and the approaching ways were discussed with incremental analysis method It was considered that though sunk cost had its essence of sinking, it can bring economic profit to enterprises should it be utilized correctly.

关 键 词：改扩建项目 沉没 成本 增量分析法 再利用 办法 陈述 企业 

分 类 号：F285[经济管理—国民经济]