Ch2.5

ក្រុមហ៊ុន​មួយ​កំពុង​ពិចារណា​លើ​ការ​ផ្គត់ផ្គង់​ដំណើរការ​ផលិត​មួយ​ក្នុង​ចំណោម​ដំណើរការ​ផលិត​របស់​ខ្លួន​ទៅ​ឱ្យ​អ្នក​ផ្គត់ផ្គង់​ភាគី​ទីបី។ ការចំណាយបច្ចុប្បន្នក្នុងការផលិតវត្ថុខាងក្នុងគឺ $10,000 ក្នុងមួយខែ ខណៈពេលដែលអ្នកផ្គត់ផ្គង់ផ្តល់ជូនដើម្បីធ្វើវាក្នុងតម្លៃ $8,000 ក្នុងមួយខែ។ តើថ្លៃដើមខុសគ្នាប៉ុន្មាន?

• $2,000

• $8,000

• $10,000

• $18,000

ក្រុមហ៊ុន​ផលិត​មួយ​កំពុង​វាយ​តម្លៃ​ថា​តើ​ត្រូវ​ជំនួស​ម៉ាស៊ីន​ចាស់​ជាមួយ​ម៉ាស៊ីន​ថ្មី​ឬ​អត់។ ម៉ាស៊ីនចាស់មានតម្លៃថែទាំប្រចាំឆ្នាំ 5,000 ដុល្លារ ខណៈដែលម៉ាស៊ីនថ្មីមានតម្លៃថែទាំ 2,000 ដុល្លារក្នុងមួយឆ្នាំ។ តើថ្លៃដើមខុសគ្នានៃការថែទាំរវាងម៉ាស៊ីនទាំងពីរប៉ុន្មាន?

• $2,000

• $3,000

• $5,000

• $7,000

Which of the following best defines a sunk cost?

• A cost that will be incurred in the future.

• A cost that can be recovered if a decision is reversed.

• A cost that has already been incurred and cannot be recovered.

• A cost that is directly tied to the production of goods or services.

Sunk costs should be considered when making decisions about the future.

• True

• False

Which of the following is an example of a sunk cost?

• The cost of raw materials needed for production.

• The cost of purchasing new equipment.

• The cost of training an employee.

• The cost of research and development for a project that was canceled.

A company has invested $50,000 in a marketing campaign that did not yield the expected results. The campaign has ended, and the money spent cannot be recovered. What is the status of the $50,000?

• It is a sunk cost.

• It is a variable cost.

• It is a future cost.

• It is an opportunity cost.

Which of the following best defines opportunity cost?

• The cost of a missed opportunity.

• The cost of producing goods or services.

• The cost of purchasing resources.

• The cost of training employees.

Opportunity cost refers to the benefits or value of the next best alternative that is forgone when making a decision.

• True

• False

Which of the following is an example of an opportunity cost?

• The cost of renting a workspace.

• The cost of hiring additional employees.

• The revenue lost from choosing to attend a conference instead of working.

• The cost of purchasing new equipment.

A business owner is considering investing $10,000 in a new marketing campaign. The next best alternative use of that money is investing it in upgrading the company's technology, which is expected to generate an additional $5,000 in revenue. What is the opportunity cost of investing in the marketing campaign?

• $5,000

• $10,000

• $15,000

• $20,000