vähennyskustannuksen

Vähennyskustannus, known in English as incremental cost or marginal cost, refers to the additional cost incurred when producing one more unit of a good or service. It is a fundamental concept in economics and business, particularly in the field of cost accounting and decision-making. Calculating vähennyskustannus involves identifying all the variable costs that change with the production of an additional unit. These typically include direct materials, direct labor, and variable overhead. Fixed costs, which do not change with production levels in the short term, are generally excluded from the calculation of vähennyskustannus.

Understanding vähennyskustannus is crucial for businesses when making short-term production decisions. For example, if a company receives a special order at a price higher than the vähennyskustannus of producing those additional units, accepting the order might be profitable, even if the price is below the average total cost. This is because the additional revenue covers the incremental costs and contributes to covering fixed costs. Conversely, if the selling price is below the vähennyskustannus, producing more units would lead to a loss on each additional item. This concept helps businesses optimize production levels and pricing strategies to maximize profitability.