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Unpublished Paper
A Resource Granularity Framework for Estimating Opportunity Costs
  • Shyam Sunder
This paper presents a framework to help decisions makers better measure the opportunity cost of resources with differing economic characteristics. After characterizing resources by the intrinsic lumpiness of acquisition (acquisition granularity), storability of benefits (expiration granularity), and control over the rate of consumption of available benefits (consumption granularity), this paper illustrates how these concepts can lead to improved decisions and assessment of observed practices. 
  • Opportunity cost,
  • Resource management,
  • Time-based costing,
  • Resource granularity,
  • Costing and decision-making,
  • cost systems
Publication Date
February, 2004
Citation Information
Shyam Sunder. "A Resource Granularity Framework for Estimating Opportunity Costs" (2004)
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