Opportunity costs are the potential benefits a person or company forgoes when choosing one alternative over others. Both business decisions and personal decisions can have opportunity costs. While opportunity costs are measured in terms of monetary impact for cost accounting purposes, in reality, most important decisions have both quantitative and qualitative components.

For this discussion, choose either a personal decision or business decision and explain both the quantitative and qualitative factors involved. Do not give actual dollar amounts—just relate in general terms. Explain the process by which you made the decision. Did it mirror the decision-making process from your textbook? If not, what was different? What was the opportunity cost of the decision? Did qualitative factors outweigh quantitative ones? Which factors, if they had changed, would have resulted in a different decision?

In your responses to your peers, explain how your opportunity cost or decision-making process was similar to or different from theirs.

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