Opportunity Cost: Strategic Decision-Making and Corporate Financial Sustainability

Opportunity cost plays a fundamental role in strategic decision-making, since it implies evaluating the potential benefits that are sacrificed when opting for one alternative over another. In the corporate environment, this analysis is crucial for achieving sound and lasting financial sustainability. This study examines how companies consider opportunity cost in their decisión-making processes, especially in contexts where they seek to balance profitability with social responsibility and sustainable development. The methodology of the article has a qualitative approach, with an exploratory scope that allows the identification of patterns and perceptions related to the evaluation of opportunity cost in different sectors. A survey applied to companies was used as a technique to obtain direct information on their practices and criteria when making strategic decisions. It also examines how the incorporation of opportunity cost analysis in strategic management models can strengthen the sustainability approach, promoting decisions that balance immediate economic performance with future financial stability. The article concludes by highlighting the need to institutionalize this approach in the organizational culture to maximize business value over time.