sexta-feira, 12 de novembro de 2010

Custo afundado

Esta é uma teoria de gestão de que o meu hubby me falou no outro dia aplicando-a "à vida real":

"In economics and business decision-making, sunk costs are retrospective (past) costs that have already been incurred and cannot be recovered. [...] In traditional microeconomic theory, only prospective (future) costs are relevant to an investment decision. Traditional economics proposes that an economic actor not let sunk costs influence one's decisions, because doing so would not be rationally assessing a decision exclusively on its own merits. The decision-maker may make rational decisions according to their own incentives; these incentives may dictate different decisions than would be dictated by efficiency or profitability, and this is considered an incentive problem and distinct from a sunk cost problem.
Evidence from behavioral economics suggests this theory fails to predict real-world behavior. Sunk costs greatly affect actors' decisions, because humans are inherently loss-averse and thus normally act irrationally when making economic decisions.
Sunk costs should not affect the rational decision-maker's best choice. However, until a decision-maker irreversibly commits resources, the prospective cost is an avoidable future cost and is properly included in any decision-making processes. For example, if you are considering pre-ordering movie tickets, but have not actually purchased them yet, the cost remains avoidable. If the price of the tickets rises to an amount that requires you to pay more than the value you place on them, the change in prospective cost should be figured into the decision-making, and the decision should be reevaluated".http://en.wikipedia.org/wiki/Sunk_costs

Ou seja, esquece as perdas e não as consideres nas decisões futuras, considera-as um custo afundado, com a vantagem de que pelo menos (espera-se) se tenha aprendido no caminho....

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