Former Chelsea manager Steve Clarke says Chelsea can afford to keep Costa on the books for two years and not use him.
The Spain international was expected to be on his way out of the club in the summer, but a move to Atletico is impossible, due to a transfer ban.
Costa has refused to come back and train with the club and will rather stay in Brazil and Clarke warns he could spend the next two years there.
He told talkSPORT: “At the moment Costa is making it difficult for himself. He hasn’t gone back to the club, he’s not training, he’s not earning his money.
“I think Chelsea have got the financial power to make him see out the rest of his contract.
“If Costa doesn’t want to come back in and honour his deal, then Chelsea have got the financial power to say, ‘ok, you’ll sit for two years and not play’.
“But that’s not an ideal situation for anybody.
“I think they need to get all the parties together, sit them down and thrash out some kind of a solution that’s best for everybody – even if it’s a short-term one.
“I think they need somebody at the top, probably right at the top – it’s probably a job for Mr Abramovich to be honest.”