Marginal costs
From ControllingWiki
Revision as of 14:56, 13 December 2010 by Markus Berger-Vogel (talk | contribs) (→IGC-DEFINITION (abbreviated))
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.)
