határköltsége

Határköltsége, or marginal cost, is a fundamental concept in economics and business. It refers to the additional cost incurred by producing one more unit of a good or service. This cost includes all expenses that change with the level of output, such as raw materials, direct labor, and variable overhead. Fixed costs, like rent or salaries that do not change with production volume, are not considered part of the marginal cost.

Understanding marginal cost is crucial for businesses when making production and pricing decisions. By comparing the marginal cost to the marginal revenue (the additional revenue gained from selling one more unit), a firm can determine the optimal level of output that maximizes profit. If marginal revenue exceeds marginal cost, producing more units will increase profits. Conversely, if marginal cost surpasses marginal revenue, producing fewer units would be more profitable.

The concept of marginal cost is closely related to the law of diminishing marginal returns, which states that as more units of a variable input are added to fixed inputs, the marginal output will eventually decrease. This often leads to an increase in marginal cost as production levels rise. Businesses use marginal cost analysis to ensure they are operating efficiently and making sound economic choices.