Abstract :
This purpose of this study is to examine the opportunity cost and business strategy to decision making of business. This study uses Decision Theory. The population is all restaurants in Palembang. The Unit of Analysis in this study is the restaurant owner who is involved and is responsible for managing the restaurant and has information about the problem to be studied, while the sample is the restaurant that has a booth. The data analysis is multiple regression analysis to know the effect of opportunity cost and business strategy to decision making of business. The result showed that technology have significant affect to decision making of busines, and business strategy have significant affect to decision making of business.
Keywords: opportunity cost, business strategy, decision making of business.