Concepts of Necessary Costs to Be Used in the Minimum Enterprise Decisions

Abstract

For the correct substantiation of many managerial decisions, the costs provided by the calculations are not sufficient. Because of its complexity, managerial decision may require consideration of costs other than accounting. Under these circumstances, the manage - ment of the mining enterprise is subject to the requirement of an economic (net different from the accounting, based on the result of calculations) approach of the decisional situation, which implies the ability to identify and quantify the costs of opportunity, implicit costs, relevant costs, influenced, the costs "sunk".