成本的分类简直多得不胜枚举。在分析生产成本时,最重要的成本分类如下: 增支成本(Incremental Costs)指采用一种抉择来代替另一种抉择时所造成的成本总数的变动。通常称为“差别成本”(Differential Costs)或“可避免成本”(Avoidable Costs)。非增支成本(Nonincremental Costs)指采用一种抉择来代替另一种抉择时不发生变动的成本。通常称作“旁置成本”(Sunk Costs)或“不可避免成本”(Unavoidable Costs)。 The cost classification is so numerous. In the analysis of production costs, the most important costs are classified as follows: Incremental Costs (Incremental Costs) refers to the change in the total number of costs incurred when a decision is taken to replace another alternative. Often referred to as “Differential Costs” or “Avoidable Costs”. Nonincremental Costs refers to the cost of adopting a choice instead of another alternative that does not change. Often referred to as “Sunk Costs” or “Unavoidable Costs.”