| 单词 | Marginal cost |
| 释义 | 邊際成本 The cost of producing one additional unit of product or service: Clear Communications Ltd v Telecom Corp of New Zealand (1992) 27 IPR 481. Marginal cost is calculated by a forward looking analysis of cost, so that historical cost (such as plant or equipment) is irrelevant except as a guide to future cost. Marginal cost includes the replacement cost of capital items, and a competitive return on the capital invested, that is the present worth of assets being used, not the cost of them. The competitive return reflects market conditions and risk: Clear Communications Ltd v Telecom Corp of New Zealand. Also known as ‘incremental cost’. See also Capital; Market. 指生產或提供多一個單位的產品或服務的成本：Clear Communications Ltd v Telecom Corp of New Zealand (1992) 27 IPR 481。邊際成本以向前成本分析作計算，使歷史成本（如工廠裝置或其他設備）與邊際成本無關，除了作為未來成本的指引。邊際成本包括資本項目的重置成本、針對已投資資本的競爭性回報，即是已使用資產的現有價值，而非指其價格。競爭性回報反映市場情況及風險：Clear Communications Ltd v Telecom Corp of New Zealand。另稱’遞增成本’。另見 Capital; Market |
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