Difference between revisions of "Marginal costs"
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(New page: == IGC-DEFINITION (abbreviated) == '''Marginal costs'''<br> Marginal costs are the manufacturing costs of the last manufactured unit. As long as the total cost graph of a product or cost c...) |
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== IGC-DEFINITION (abbreviated) == | == IGC-DEFINITION (abbreviated) == | ||
'''Marginal costs'''<br> | '''Marginal costs'''<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]]. |
from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)] | from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)] | ||
− | |||
== Source == | == Source == | ||
[http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010] | [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010] |
Revision as of 14:19, 31 August 2010
IGC-DEFINITION (abbreviated)
Marginal 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.
from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)