The paradigm of negative cost

Abstract

The current view that cost must be equal to or greater than zero (C ≥ O) was subject to question. Considering the present and the future, a cost that can also be negative was foreseen. With the development of information (IT) and communication (CT) technologies as well as globalization, new ways of doing business are at hand for identification, evaluation, measurement and investigation. Development of these new ways will give rise to a concept of cost that may vary from a negative infinite to a positive infinite - ∞ to + ∞.