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Supply Chain Management Professional (SCMP) · Question

When conducting a 'make-or-buy' analysis, what type of cost is most critical to consider for the 'make' option?

Opportunity cost represents the value of the next best alternative given up when making a decision. It's crucial for understanding the true cost of making an it

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Question: When conducting a 'make-or-buy' analysis, what type of cost is most critical to consider for the 'make' option?

Answer options:

  • Sunk costs ✅ Opportunity costs
  • Fixed administrative costs
  • Non-recurring engineering costs

Correct answer: Opportunity costs

Explanation: Opportunity cost represents the value of the next best alternative given up when making a decision. It's crucial for understanding the true cost of making an item internally.

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