- Project plans
- Project activities
- Legislation and standards
- Industry context
Last edited 09 Apr 2021
Guide to developing the project business case, Better business cases: for better outcomes, published by HM Treasury in 2018, defines opportunity cost as: ‘…the value which reflects the best alternative use a good or service could be put to.’
The Chartered Institute of Procurement & Supply (CIPS) Glossary of procurement terms, defines opportunity cost as: ‘A benefit that could have accrued if a person had taken a different action.’
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