浅议机会成本概念的内涵和外延

西方经济理论提出了机会成本这一概念，它让人们意识到一项活动的“真实代价”或称为“经济代价”。这里的“经济代价”不同于会计中的实付成本，它是一种更高层次和意境上的成本概念。本文从机会成本的涵义、机会成本与一般成本的关系、机会成本的确定等方面对成本的内涵和外延进行分析与研究。

An Analysis of the Intension and Extension of Opportunity Cost

Opportunity cost is also called alternative cost, which is an important concept in economics. When we talk about opportunity'cost, it is advisable to understand its intension and extension just as we comprehend other ideas. In this article, the authors try to analyze the meaning of opportunity cost, the relation among the various costs and the way to determine opportunity cost. The purpose of the article is to suggest an idea inunderstanding and using the concept of opportunity cost.