Opportunity Cost: The idea of opportunity cost is a standout amongst the most essential ideas used as a part of monetary and business investigations. The opportunity cost concept is used as a part of settling on decision from the different opportunities accessible to an individual or to a business firm. Opportunity cost is the expense of not selecting the next best decision when investing assets in an action. Opportunity cost can be used to measure the benefits of different capital investment opportunities. It is the profit lost when one alternative is chosen over another. The idea is helpful basically as a suggestion to analyze every reasonable alternative before making a decision.Opportunity costs are incremental cash flows that financial managers think about in as a capital budgeting decision. For example, in order to give a detailed account the costs of a college education and scholar may most likely fuse the costs such as tuition fee, boarding fee, and books. These expenses are some of the examples of accounting or financial related costs of college; on the other hand they dont give a complete list of costs. Examining the opportunity cost frames a fundamental section of a company's decision making procedures. Additionally, it is an essential economic concept which discovers application in wide ranging business decisions. Likewise, opportunity costs are genuine despite the fact that they don't show up on the balance sheet. The opportunity cost may highlight huge quality value even if that it doesn't have a particular financial worth. Additionally, the decision making power should subjectively evaluate the opportunity costs. The opportunity costs are hard to be measured for being regularly associated to future occasions. Nonetheless, opportunity costs are regularly neglected while making decisions. While preferring diverse production possibilities, assessing the cost of capital, investigating comparative advantages, and even while settling on a decision for the item to purchase or how time ought to be spent, it is profoundly vital to consider the estimation of next best option. Introduction: Singapore Press HoldingsSingapore Press Holdings is a media company. The essential exercises of the Company incorporate publishing, printing and distributing daily news letters, circulating magazines and books, delivering multimedia content and services, holding shares in subsidiaries, holding investments and delivering management services to subsidiaries. The organization works in three portions, which incorporate Newspaper and Magazine, Property, and Treasury and Investment. The Newspaper and Magazine division is included in the production of content for distribution on print and multimedia platforms including the Internet and cell phones. The Property division holds, manages and creates properties of the Group. The Treasury and Investment division deals with the investment exercises of the Group. The divisions consists of group's business and investments in online classified, organizing events and exhibitions, online investor relations and monetary portal services, and book publishing and circulation.