Kostu aldakor

Enpresaren ekonomian, kostu aldakorra enpresaren iharduera-maila edo ekoizpenarekin batera gehitzen den horri deritzo. Esaterako, lehengaien kontsumoa kostu aldakor bat izaten da, zenbat eta gehiago ekoiztu, orduan eta lehengai gehiago kontsumitzen baita.

Kostu totala kostu aldakorren eta kostu finkoen batura da. Adibidez, produktu bat ekoizteko, 1000 euroko makina bat erosi eta langile baten lanordu bat (30 euro) eta lehengai-unitate bat (10 euro) behar badira, 10 produkturen kostu totala 1000+10×(30+10)=1400 eurokoa izango da: kostu finkoa 1000 eurokoa da eta kostu aldakorra 10×(30+10)=400 eurokoa.

Kostu aldakorra ekoizpenarekin batera linealki gehitzen dela ezarri ohi da. Adibidez, ekoizpena 10, 20, 30 unitate, ... izanik, kostu aldakortzat jotzen diren den lehengaien kontsumoak 30, 60, 90 litro ... bilakaerari jarraitzen badio, produktu-unitate bakoitzak 3 litro behar dituela:

kostu aldakorra (litrotan) = 3 × ekoizpena (unitatetan)

Egoera batzuetan ordea (eredu mikroekonomiko zenbaitetan kasu) ekoizpenarekiko kostu aldakor ez-linealak ezartzen dira, errendimendu beherakorren legeari jarraiki. Halaber, teknologia aurrerapen batek ere kostu aldakorren hazkundearen moteltze bat eragin dezake, produktu-unitate bakoitza eraginkortasun handiagoz (lehengai-kontsumo txikiagoa eskatuz) ekoizten denean esaterako.

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