Accounting costs - accounting costs

Japanese: 会計的費用 - かいけいてきひよう
Accounting costs - accounting costs

...This is the concept of opportunity cost. In contrast, the amount paid for the production factors necessary to produce a real good is called accounting cost. Opportunity cost and accounting cost are conceptually different in this way, but because the two move almost in parallel and it is often difficult to measure opportunity cost, in practice accounting cost is often used. ...

*Some of the terminology that refers to "accounting costs" is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

Japanese:

…これが機会費用の概念である。これに対し,現実にある財の生産に必要な生産要素に対して支払った金額のことを会計的費用と呼ぶ。機会費用と会計的費用はこのように概念的には異なるものであるが,両者はほぼ並行して動くこと,および多くの場合,機会費用を測定することは困難であることによって,実際には会計的費用が用いられることが多い。…

※「会計的費用」について言及している用語解説の一部を掲載しています。

出典|株式会社平凡社世界大百科事典 第2版について | 情報

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