| 改扩建项目中的沉没成本 |
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| 引用本文： | 宛艳,郑策,戚仍模.改扩建项目中的沉没成本[J].石油化工技术经济,2005,21(3):36-38. |
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| 作者姓名： | 宛艳 郑策 戚仍模 |
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| 作者单位： | 辽宁石油化工大学 抚顺113001
(宛艳，郑策)，辽宁石油化工大学 抚顺113001(戚仍模) |
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| 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。
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| 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 |
The Settling of Sunk Costs in the Project of Renovation and Expansion |
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| Wan Yan,Zheng Ce,Qi Rengmo.The Settling of Sunk Costs in the Project of Renovation and Expansion[J].Techno-Economics in Petrochemicals,2005,21(3):36-38. |
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| Authors: | Wan Yan Zheng Ce Qi Rengmo |
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| 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. |
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| Keywords: | renovation and expansion project incremental analysis sunk costs |
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