Publications
Publications
- June 1997 (Revised January 1999)
- HBS Case Collection
Understanding Costs for Management Decisions
By: William J. Bruns Jr.
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
Citation
Bruns, William J., Jr. "Understanding Costs for Management Decisions." Harvard Business School Background Note 197-117, June 1997. (Revised January 1999.)