【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。更多还原

【Abstract】 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.更多还原