sunk cost - перевод на русский
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sunk cost - перевод на русский

COST THAT HAS ALREADY BEEN INCURRED AND CANNOT BE RECOVERED
Sunk cost fallacy; Concorde fallacy; Concorde effect; Committed Costs; Bygones principle; Bygones Principle; Fallacy of sunk costs; Sunk cost dilemma; Sunk-cost fallacy; Sunk cost effect; Concorde Fallacy; Sunk investments; Sunk Cost Fallacy; Sunk costs; Sunken cost; Sunken cost fallacy; Plan continuation bias; Get-there-itis; Press-on-itis; Sunk Costs; Sunk-cost bias
  • The sunk cost fallacy has also been called the "[[Concorde]] fallacy": the British and French governments took their past expenses on the costly supersonic jet as a rationale for continuing the project, as opposed to  "cutting their losses".
  • [[Daniel Kahneman]], an Israeli psychologist known for his work in behavioral economics and studies of rationality in economics.

sunk cost         
1) невозвратные издержки, неокупаемые капиталовложения (напр. в оборудование, непригодное для современного и будущего использования)
2) издержки истекшего периода; сделанные (в прошлом) капиталовложения
sunk cost         

бухгалтерский учет

необратимые [поглощенные] издержки [затраты] (безвозвратные постоянные затраты, которые нельзя вернуть, сократив или прекратив производство)

необратимые затраты

затраты прошлого [истекшего] периода (затраты, которые уже понесены и их нельзя избежать, сменив курс деятельности (т. е. не зависят от текущих решений))

синоним

past costs

Смотрите также

fixed cost; differential cost; unavoidable cost

cost reduction         
PROCESS USED BY COMPANIES TO REDUCE THEIR COSTS AND INCREASE THEIR PROFITS
Cost-cutting; Cost cutting; Cost saving; Cost-saving
снижение стоимости, уменьшение расходов

Определение

opportunity cost
¦ noun Economics the loss of other alternatives when one alternative is chosen.

Википедия

Sunk cost

In economics and business decision-making, a sunk cost (also known as retrospective cost) is a cost that has already been incurred and cannot be recovered. Sunk costs are contrasted with prospective costs, which are future costs that may be avoided if action is taken. In other words, a sunk cost is a sum paid in the past that is no longer relevant to decisions about the future. Even though economists argue that sunk costs are no longer relevant to future rational decision-making, people in everyday life often take previous expenditures in situations, such as repairing a car or house, into their future decisions regarding those properties.

Примеры употребления для sunk cost
1. And the investment, once made, becomes an anchor; a sunk cost, as economists put it.
2. Lyapunova said that while she pressed hard to get a cash advance from the airline right away, and was unable to get that, she has since given up and is not filling out any reimbursement forms, considering the extra money she had to spend a sunk cost.
3. Sunk cost figured in Whirlpool‘s decision to ship front–loader washing machines to the United States from its factory in Schorndorf, Germany, which Whirlpool acquired in 1''1 with the purchase of the appliance operations of Philips N.V. for more than $1 billion.
Как переводится sunk cost на Русский язык