A prospective cost is a cost that may be incurred or changed if an action is taken: Whether or not the cost is paid depends on some action. Prospective costs can lead to unintended loss and positive or negative results for the stakeholders,[1] and can be contrasted with sunk costs, which are costs that have already been incurred.


  1. ^ Eltinge, J. L. (2007). Evaluation of prospective benefits, costs and risks of standards for statistical programs. Section on Survey Research Methods.