Difference between revisions of "Marginal costs"
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== IGC-DEFINITION (abbreviated) == | == IGC-DEFINITION (abbreviated) == | ||
| − | '''Marginal costs'''<br> | + | '''Marginal costs / [[:de:Grenzkosten|Grenzkosten]]'''<br> |
Marginal costs are the manufacturing costs of the last manufactured unit. As long as the total cost graph of a product or cost center is linear, the marginal costs for each manufactured piece are the same and correspond to the [[proportional costs]]. | Marginal costs are the manufacturing costs of the last manufactured unit. As long as the total cost graph of a product or cost center is linear, the marginal costs for each manufactured piece are the same and correspond to the [[proportional costs]]. | ||
Revision as of 15:56, 13 December 2010
IGC-DEFINITION (abbreviated)
Marginal costs / Grenzkosten
Marginal costs are the manufacturing costs of the last manufactured unit. As long as the total cost graph of a product or cost center is linear, the marginal costs for each manufactured piece are the same and correspond to the proportional costs.
from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)
