A change within the total cost of production, either positive or negative, for one item. This calculation is used and discussed when a company or business has reached a point where they are breaking even and needs to alter their production methods to increase profits.

Previous Terms: 1031 Exchange, 1035 Exchange, AARP, Abeyance, Abstraction Principle, Accelerated Amortization, Acceptance Credit, Acceptance of a Bill of Exchange, Accommodation Bill, Accommodation Endorser