Custo de oportunidade: uma investigação acerca da possibilidade de aplicação desse conceito no campo contábil

Abstract

The objective of this article is to investigate the importance of utilization opportunity cost concept in the accoutancy, to looking for show up your utilese several a company activity. Initially, investigate the origin of opportunity cost concept looking for at the Economy Science subsidy at this definition. Afterwards, made the parting about the economy vison and the financialy-account. Academic work looking for to analyse the question of opportunity cost finding out how this concept is being show some writers, as well as the challenges has find the accoutancy to incorporate so on effective administration instrument.