Читать книгу Fundamentals of Financial Instruments - Sunil K. Parameswaran - Страница 50

Take the case of a business operation that costs $5,000 to mount and $2.50 per unit that is processed. If 2,000 units were to be processed, the cost per unit would be $5. If the number of units processed were to be 20,000, however, then the cost per unit would be only $2.75. Of course, the cost per unit cannot be reduced beyond a limit. This is because as the production volume increases, at a point in time the fixed costs will have to be incurred again, for a given production structure can support output only up to a point.