Opportunity revenue

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From an economic point of view within the framework of an entrepreneurial decision, the opportunity revenue is defined as those costs that do not arise due to the choice of a more economical variant. It is therefore not a question of revenue in the strict sense of the word, but of cost savings that arise from choosing another alternative.

Opportunity revenues are the opposite of the opportunity costs .

literature

  • Hoitsch, Lingnau: Cost and revenue accounting . 3. Edition. Springer-Verlag, ISBN 3-540-66296-0