企业生产产品的成本,由固定成本和可变成本组成。固定成本(如折旧费、企业管理费等)不随产量的变化而变化,当分摊到单位产品时,则随产量增加而递减。可变成本(如原材料、辅助材料、公用工程费等),它随产量增加而增加。总成本除以产量,就是生产一个单位产品的平均成本。所谓边际成本,其数学意义是指当产量发生无限小的变化时,成本变化的数量。在实际生活中,无限小的变化,如 The cost of a product produced by an enterprise consists of fixed and variable costs. Fixed costs (such as depreciation, management fees, etc.) do not change with changes in production. When apportioned to unit products, they decrease as production increases. Variable costs (such as raw materials, auxiliary materials, utility bills, etc.), which increase with increasing production. The total cost divided by the output is the average cost of producing a unit of product. The so-called marginal cost, its mathematical meaning refers to the amount of cost change when the output changes infinitely small. In real life, infinite changes such as