AVC Calculator — Average Variable Cost
Enter your total variable costs and the number of units produced to find the Average Variable Cost (AVC). Add fixed costs and get Average Fixed Cost (AFC) and Average Total Cost (ATC) — the key metrics for pricing and break-even decisions.
Variable cost per unit produced — AVC = TVC ÷ Q
Total Cost
11,000Variable costs
72.7%
Fixed costs
27.3%
- 1
Average variable cost
8,000 ÷ 200 = 40 - 2
Average fixed cost
3,000 ÷ 200 = 15 - 3
Average total cost
40 + 15 = 55
此計算機如何運作？
AVC = Total Variable Cost ÷ Quantity. It measures the variable input cost per unit. Add fixed costs to get ATC = AFC + AVC. AVC is the short-run shut-down floor: any price above AVC means the firm covers at least part of its overheads; below AVC, production makes losses worse.
公式
How this is calculated
Variable costs are expenses that rise and fall directly with output: raw materials, direct labour, energy consumed in production, and packaging. The Average Variable Cost (AVC) spreads that total across every unit produced — if making 200 widgets costs €8,000 in variable inputs, the AVC is €40 per widget. AVC is the minimum price at which a firm should continue producing in the short run; pricing below AVC means each sale makes the variable-cost loss worse.
Fixed costs (TFC) are independent of output in the short run: rent, insurance, salaried management, depreciation on capital equipment. Divided by output, they give the Average Fixed Cost (AFC), which falls continuously as output rises — this is the economic rationale for scaling up production. Adding AFC to AVC gives the Average Total Cost (ATC), which is the true cost per unit including overhead.
In microeconomic theory, the AVC curve is typically U-shaped: at very low output, variable inputs are used inefficiently; at intermediate levels, efficiency peaks (AVC is minimised); at very high output, diminishing returns set in. This calculator computes the current-period average; to see how AVC changes as output changes, compare results across different quantity inputs.
常見問題
AVC (Average Variable Cost) includes only costs that change with output — materials, direct labour. ATC (Average Total Cost) adds the average fixed cost (AFC) — rent, depreciation, admin — so ATC is always larger than AVC, and the gap between them (AFC) shrinks as output grows.
AVC is the shut-down threshold: if the market price falls below AVC, the firm loses more money by producing than by closing down entirely, because each unit sold does not even cover its variable cost. As long as price exceeds AVC, the firm at least partially covers its fixed costs.
Marginal cost (MC) is the cost of producing one additional unit, while AVC is the cost of all variable inputs divided by total units. When MC is below AVC, AVC is falling; when MC is above AVC, AVC is rising. AVC reaches its minimum exactly where MC = AVC.
也稱為
TG we-Calculate Editorial Team. (2026). AVC Calculator — Average Variable Cost [Online calculator]. TG we-Calculate. https://we-calculate.com/zh-tw/calculator/avc-calculator
TG we-Calculate Editorial Team. "AVC Calculator — Average Variable Cost." TG we-Calculate. 2026. https://we-calculate.com/zh-tw/calculator/avc-calculator.
TG we-Calculate Editorial Team, "AVC Calculator — Average Variable Cost," TG we-Calculate, 2026. [Online]. Available: https://we-calculate.com/zh-tw/calculator/avc-calculator
@misc{wecalculate_avc_calculator, title = {AVC Calculator — Average Variable Cost}, author = {{TG we-Calculate Editorial Team}}, howpublished = {\url{https://we-calculate.com/zh-tw/calculator/avc-calculator}}, year = {2026}, note = {TG we-Calculate} }
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