规模报酬变化要求投入必须同比例变动，相比而言，规模经济只要求比较规模的扩大与单位产品平均成本间的关系。
Returns to scale changes must change with proportion to input, however, the economies of scale only requires the relation among the enlargement of the comparative scale and unit cost.
加权平均法将期初存货的成本加上本期发生的成本平均分摊到单位产品之上。
Therefore, weighted average costs fall between the extreme cost figures that can result from other methods.
当边际成本小于平均成本时就存在着过剩产能，这时仍有可能通过生产更多产品和服务来降低平均(单位)成本。
It exists when marginal cost is less than average cost and it is still possible to decrease average (unit) cost by producing more goods and services.
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