Which of the following is not a sunk cost?Group of answer choicesThe non-refundable deposit already paid to secure a new factoryTime spent by senior management at an upcoming corporate retreatAn advertising campaign from last yearThe tax a firm needs to pay given it sold one of its properties
Question
Which of the following is not a sunk cost?Group of answer choicesThe non-refundable deposit already paid to secure a new factoryTime spent by senior management at an upcoming corporate retreatAn advertising campaign from last yearThe tax a firm needs to pay given it sold one of its properties
Solution
Para responder a esta pregunta, primero debemos entender qué es un costo hundido. Un costo hundido es un gasto que ya se ha realizado y no puede recuperarse. Ahora, evaluemos cada opción:
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El depósito no reembolsable ya pagado para asegurar una nueva fábrica: Este es un costo hundido porque el dinero ya se ha pagado y no se puede recuperar.
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El tiempo que la alta dirección pasará en un próximo retiro corporativo: Este no es un costo hundido porque aún no ha ocurrido. Es un costo futuro y puede ser evitado.
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Una campaña publicitaria del año pasado: Este es un costo hundido porque el dinero ya se ha gastado y no se puede recuperar.
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El impuesto que una empresa necesita pagar dado que vendió una de sus propiedades: Este no es un costo hundido porque es un costo que surge como resultado de una transacción reciente y no es un gasto pasado irrecuperable.
Por lo tanto, la respuesta correcta es: El tiempo que la alta dirección pasará en un próximo retiro corporativo.
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