请教关于成本的概念！

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那位知道“成本”一词的来龙去脉，还望指教。

具体就是成本这个词最初来自哪里，今天它都有哪些定义和分类。

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关键词：概念

cost一词的起源倒是不清楚，但根据维基，成本主要分为：

Main articles: accounting cost, opportunity cost, historical cost, marginal cost, sunk cost and transaction cost

In accounting, costs are the monetary value of expenditures for supplies, services, labor, products, equipment and other items purchased for use by a business or other accounting entity. It is the amount denoted on invoices as the price and recorded in bookkeeping records as an expense or asset cost basis.

Opportunity cost, also referred to as economic cost is the value of the best alternative that was not chosen in order to pursue the current endeavor—i.e., what could have been accomplished with the resources expended in the undertaking. It represents opportunities forgone.

In theoretical economics, cost used without qualification often means opportunity cost