✔ 最佳答案
There are two costs associated with any capital venture. Fixed and variable.
Fixed costs, such as buildings, management, taxes, advertising, are all costs that are incurred no matter how many items are produced or sold.
Variable costs are costs that rise or fall directly with the number of items manufactured or sold.
Economies of scale usually exist when the fixed costs become less that 25% of the variable costs. At this point, the cost of an item is more closely related to the net value of the product, and increasing the volume will have very little effect on the final price.
To prove the economy of scale in any industry, just use it's annual report, which should spell out the fixed costs of the operation, and then do the math. Also, as time goes on, fixed costs drop, as the original investment in tooling is considered a fixed cost, and is depreciated over a period, ususally 7 to 10 years. After than point it is no longer calculated as a cost at all.