我觉得500万美金是沉没成本，只要新产品的销售额大于100万，就是收益大于成本，就可以继续开发，完成这项开发最多花费投入市场后能够收回的资金额。

[此贴子已经被作者于2005-8-18 11:24:41编辑过]

2楼回答应该差不多。

500万的确是沉没成本，但是，销售收入仅大于100万是不行的，应该大于100（1+r），其中r为平均受益率－即利息。

如果现在放弃 损失的就是500万 而研发之后最多损失600--300=300万.当然是继续开发损失小了

compare the net present value of future return of this project with the additional investment required (100m). the future return should be discounted by this project's required rate of return, often times it is considered to be the same as the required rate of return of the company, not really the risk-free rate of return. 500 is sunk cost.