This article discusses the application of opportunity cost on the side of short term decision such as amount of cash hold, amount receivable, credit terms, inventory purchase lot, product at a loss and acceptance of special additional order and etc.

• 本文主要从现金持有量、应收账款信用条件、存货采购批量、亏损产品是否停产、是否接受特殊追加订货等短期经营决策方面谈机会成本的应用。