| 单词 | cost |
| 释义 | cost also costs The value of the inputs needed to produce any good or service. This has to be measured in some units or numeraire, usually money. Opportunity cost is cost measured in terms of alternative output forgone in order to produce a good. Total cost includes fixed or overhead costs, and variable costs. Fixed costs must be incurred if any output is produced: for example, paying for buildings and a manager. Sunk costs are fixed costs which cannot be recovered even if an enterprise is closed down completely: for example, the cost of sinking a mine shaft or digging a canal. Variable costs depend on the level of output: these include the costs of labour, fuel, and materials. Where it is possible to allocate costs to particular products, average cost is total cost divided by the amount produced. Marginal cost is the addition to variable costs needed to produce a unit increase in output. Average and marginal cost curves show these costs for various levels of output. Costs can be considered in the short and long run. In the long run more inputs can be changed than in the short run, so more costs are variable and fewer are fixed. Social cost is cost including the external costs of an enterprise, such as the value of smoke damage, noise, and river pollution, as well as the direct costs to its proprietors. cost-benefit analysis compares total social costs with total social benefits, again including external costs and benefits as well as those accruing to the producer. Cost accounting is the techniques used by accountants to allocate and analyse costs. cost-plus pricing is a system of setting prices in contracts by measuring costs and adding an agreed percentage mark-up. Normal cost pricing is this system applied not to actual costs but to what costs would have been at a normal level of output. The cost-of-living index measures the cost of buying a fixed bundle of consumer goods, selected to resemble the purchases of a typical household. Factor cost is the prices of products facing producers, subtracting from market prices any indirect taxes and adding any subsidies: the resulting price is the amount available to producers to pay for inputs and their own profits. cost, insurance, and freight (cif) is the price of imports at their port of entry. See also: adjustment costs, average cost, avoidable cost, comparative costs, compliance costs, factor cost, fixed cost, joint costs, historical cost, opportunity cost, overhead costs, private cost, real costs, replacement cost, selling costs, social cost, sunk costs, transport costs, and variable cost |
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