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Presentation from www.hss.nthu.edu.tw
生產成本會隨著產量變動而改變的成本稱為變動成本 (variable cost)。不會隨著產量變動而改變的成本稱為固定成本 (fixed cost)。
在短期，廠商支付給固定生產因素的報酬為固定成本。而為了改變產量須改變變動要素的投入量，故廠商支付給變動要素的報酬為變動成本。
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