✎ 边际成本

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<p>
在 <a href="/doku.php?id=wiki:e7_bb_8f_e6_b5_8e_e5_ad_a6" class="wikilink2" title="wiki:e7_bb_8f_e6_b5_8e_e5_ad_a6" rel="nofollow">经济学</a> 和 <a href="/doku.php?id=wiki:e9_87_91_e8_9e_8d_e5_ad_a6" class="wikilink2" title="wiki:e9_87_91_e8_9e_8d_e5_ad_a6" rel="nofollow">金融学</a> 中， <b>边际成本</b> 指的是每增产一单位的产品（或多购买一单位的产品）所造成的总 <a href="/doku.php?id=wiki:e6_88_90_e6_9c_ac" class="wikilink2" title="wiki:e6_88_90_e6_9c_ac" rel="nofollow">成本</a> 的增量。
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<p>
这个概念表明每一单位的产品的成本与总产品量有关。比如，仅生产一辆汽车的成本是极其巨大的，而生产第101辆汽车的成本就低得多，而生产第10000汽车的成本就更低了（这是因为 <a href="/doku.php?id=wiki:e8_a7_84_e6_a8_a1_e7_bb_8f_e6_b5_8e" class="wikilink2" title="wiki:e8_a7_84_e6_a8_a1_e7_bb_8f_e6_b5_8e" rel="nofollow">规模经济</a> ）。
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<p>
但是，考虑到 <a href="/doku.php?id=wiki:e6_9c_ba_e4_bc_9a_e6_88_90_e6_9c_ac" class="wikilink2" title="wiki:e6_9c_ba_e4_bc_9a_e6_88_90_e6_9c_ac" rel="nofollow">机会成本</a> ，随着生产量的增加，边际成本可能会增加。还是这个例子，生产新的一辆车时，所用的材料可能有更好的用处，所以要尽量用最少的材料生产出最多的车，这样才能提高 <a href="/doku.php?id=wiki:e8_be_b9_e9_99_85_e6_94_b6_e7_9b_8a" class="wikilink2" title="wiki:e8_be_b9_e9_99_85_e6_94_b6_e7_9b_8a" rel="nofollow">边际收益</a> 。
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<p>
边际成本和 <a href="/doku.php?id=w:index" class="wikilink2" title="w:index" rel="nofollow">单位平均成本</a> 不一样，单位平均成本考虑了全部的产品，而边际成本忽略了最后一个产品之前的。例如，每辆汽车的平均成本包括生产第一辆车的很大的固定成本（在每辆车上进行分配）。而边际成本根本不考虑固定成本。
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<p>
「边际成本定价」是销售商品时使用的 <a href="/doku.php?id=w:index" class="wikilink2" title="w:index" rel="nofollow">经营战略</a> 。其思想就是边际成本是商品可以销售的最低价，这样才能使企业在经济困难时期维持下去。因为固定成本几乎沉没，理论上边际成本可以使企业无损失的继续运转。
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<h2 class="page-header">其他成本的定义</h2>
<div class="level2">
<ol>
<li class="level1"> <a href="/doku.php?id=wiki:e5_9b_ba_e5_ae_9a_e6_88_90_e6_9c_ac" class="wikilink2" title="wiki:e5_9b_ba_e5_ae_9a_e6_88_90_e6_9c_ac" rel="nofollow">固定成本</a> 指不随着产出变化的成本，长期来看，所有的成本都可以看成变量。</li>
<li class="level1"> <a href="/doku.php?id=wiki:e8_ae_8a_e5_8b_95_e6_88_90_e6_9c_ac" class="wikilink2" title="wiki:e8_ae_8a_e5_8b_95_e6_88_90_e6_9c_ac" rel="nofollow">变动成本</a> 指营业成本、最初成本、间接成本和直接成本等。这些都随着产出而直接变化，例如劳动力、燃料、能源和原材料成本。</li>
<li class="level1"> <a href="/doku.php?id=w:index" class="wikilink2" title="w:index" rel="nofollow">平均成本</a> 指每一单位产出分担的总成本。</li>
<li class="level1"> <a href="/doku.php?id=w:index" class="wikilink2" title="w:index" rel="nofollow">平均固定成本</a> 指每一单位产出分担的固定成本。</li>
<li class="level1"> <a href="/doku.php?id=w:index" class="wikilink2" title="w:index" rel="nofollow">平均变动成本</a> 指每一单位产出分担的变动成本。</li>
</ol>

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rel="nofollow">稀缺性</a> <a href="/doku.php?id=wiki:e7_89_a9_e5_93_81_e7_b6_93_e6_bf_9f_e5_ad_b8" class="wikilink2" title="wiki:e7_89_a9_e5_93_81_e7_b6_93_e6_bf_9f_e5_ad_b8" rel="nofollow">物品</a> （ <a href="/doku.php?id=w:index" class="wikilink2" title="w:index" rel="nofollow">经济物品</a> 、 <a href="/doku.php?id=wiki:e5_85_8d_e8_b4_b9_e7_89_a9_e5_93_81" class="wikilink2" title="wiki:e5_85_8d_e8_b4_b9_e7_89_a9_e5_93_81" rel="nofollow">免费物品</a> 、 <a href="/doku.php?id=wiki:e7_a7_81_e6_9c_89_e8_b2_a1_e7_94_a2" class="wikilink2" title="wiki:e7_a7_81_e6_9c_89_e8_b2_a1_e7_94_a2" rel="nofollow">私用品</a> 、 <a href="/doku.php?id=wiki:e5_85_ac_e5_85_b1_e7_89_a9_e5_93_81" class="wikilink2" title="wiki:e5_85_ac_e5_85_b1_e7_89_a9_e5_93_81" rel="nofollow">共用品</a> ） <a href="/doku.php?id=wiki:e7_b4_84_e6_9d_9f_e6_a5_b5_e5_a4_a7_e5_8c_96" class="wikilink2" title="wiki:e7_b4_84_e6_9d_9f_e6_a5_b5_e5_a4_a7_e5_8c_96" rel="nofollow">约束极大化</a> <a href="/doku.php?id=wiki:e6_a9_9f_e6_9c_83_e6_88_90_e6_9c_ac" class="wikilink2" title="wiki:e6_a9_9f_e6_9c_83_e6_88_90_e6_9c_ac" rel="nofollow">机会成本</a> <a href="/doku.php?id=wiki:e6_b2_89_e6_b2_a1_e6_88_90_e6_9c_ac" class="wikilink2" title="wiki:e6_b2_89_e6_b2_a1_e6_88_90_e6_9c_ac" rel="nofollow">沉没成本</a> <a href="/doku.php?id=wiki:e5_88_a9_e6_81_af" class="wikilink2" title="wiki:e5_88_a9_e6_81_af" rel="nofollow">利息</a> <a href="/doku.php?id=w:index" class="wikilink2" title="w:index" rel="nofollow">跨期选择</a> （ 英语 ： <a href="https://en.wikipedia.org/wiki/Intertemporal_choice" class="urlextern" title="https://en.wikipedia.org/wiki/Intertemporal_choice" rel="nofollow">Intertemporal choice</a> ） <a href="/doku.php?id=wiki:e4_be_9b_e7_b5_a6_e5_92_8c_e9_9c_80_e6_b1_82" class="wikilink2" title="wiki:e4_be_9b_e7_b5_a6_e5_92_8c_e9_9c_80_e6_b1_82" rel="nofollow">供给和需求</a> （ <a href="/doku.php?id=wiki:e4_be_9b_e7_bb_99_e6_9b_b2_e7_ba_bf" class="wikilink2" title="wiki:e4_be_9b_e7_bb_99_e6_9b_b2_e7_ba_bf" rel="nofollow">供给曲线</a> 、 <a href="/doku.php?id=wiki:e9_9c_80_e6_b1_82_e6_9b_b2_e7_b7_9a" class="wikilink2" title="wiki:e9_9c_80_e6_b1_82_e6_9b_b2_e7_b7_9a" rel="nofollow">需求曲线</a> ） <a href="/doku.php?id=wiki:e5_bc_b9_e6_80_a7_e7_bb_8f_e6_b5_8e_e5_ad_a6" class="wikilink2" title="wiki:e5_bc_b9_e6_80_a7_e7_bb_8f_e6_b5_8e_e5_ad_a6" rel="nofollow">弹性</a> <a href="/doku.php?id=wiki:e7_b6_93_e6_bf_9f_e5_9d_87_e8_a1_a1" class="wikilink2" title="wiki:e7_b6_93_e6_bf_9f_e5_9d_87_e8_a1_a1" rel="nofollow">经济均衡</a> <a href="/doku.php?id=wiki:e7_b6_93_e6_bf_9f_e7_9f_ad_e7_bc_ba" class="wikilink2" title="wiki:e7_b6_93_e6_bf_9f_e7_9f_ad_e7_bc_ba" rel="nofollow">超额需求</a> <a href="/doku.php?id=w:index" class="wikilink2" title="w:index" rel="nofollow">超额供应</a> （ 英语 ： <a href="https://en.wikipedia.org/wiki/Excess_supply" class="urlextern" title="https://en.wikipedia.org/wiki/Excess_supply" rel="nofollow">Excess supply</a> ） <a href="/doku.php?id=wiki:e4_b8_80_e8_88_ac_e5_9d_87_e8_a1_a1_e7_90_86_e8_ab_96" class="wikilink2" title="wiki:e4_b8_80_e8_88_ac_e5_9d_87_e8_a1_a1_e7_90_86_e8_ab_96" rel="nofollow">一般均衡</a> 消费者理论 <a href="/doku.php?id=wiki:e5_81_8f_e5_a5_bd" class="wikilink2" title="wiki:e5_81_8f_e5_a5_bd" rel="nofollow">偏好</a> <a href="/doku.php?id=wiki:e6_95_88_e7_94_a8" class="wikilink2" title="wiki:e6_95_88_e7_94_a8" rel="nofollow">效用</a> <a href="/doku.php?id=wiki:e7_ad_89_e5_84_aa_e6_9b_b2_e7_b7_9a" class="wikilink2" title="wiki:e7_ad_89_e5_84_aa_e6_9b_b2_e7_b7_9a" rel="nofollow">等优曲线</a> <a href="/doku.php?id=wiki:e9_a0_90_e7_ae_97_e7_b7_9a" class="wikilink2" title="wiki:e9_a0_90_e7_ae_97_e7_b7_9a" rel="nofollow">预算线</a> <a href="/doku.php?id=w:index" class="wikilink2" title="w:index" rel="nofollow">收入–消费曲线</a> （ 英语 ： <a href="https://en.wikipedia.org/wiki/Income%E2%80%93consumption_curve" class="urlextern" title="https://en.wikipedia.org/wiki/Income%E2%80%93consumption_curve" rel="nofollow">Income–consumption curve</a> ） <a href="/doku.php?id=wiki:e4_b8_8d_e7_a2_ba_e5_ae_9a_e6_80_a7" class="wikilink2" title="wiki:e4_b8_8d_e7_a2_ba_e5_ae_9a_e6_80_a7" rel="nofollow">不确定性</a> <a href="/doku.php?id=wiki:e9_a2_a8_e9_9a_aa_e5_8e_ad_e6_83_a1" class="wikilink2" title="wiki:e9_a2_a8_e9_9a_aa_e5_8e_ad_e6_83_a1" rel="nofollow">风险厌恶</a> <a href="/doku.php?id=wiki:e6_8d_9f_e5_a4_b1_e8_a7_84_e9_81_bf" class="wikilink2" title="wiki:e6_8d_9f_e5_a4_b1_e8_a7_84_e9_81_bf" rel="nofollow">损失规避</a> <a href="/doku.php?id=wiki:e9_a2_84_e6_9c_9f_e6_95_88_e7_94_a8_e5_81_87_e8_af_b4" class="wikilink2" title="wiki:e9_a2_84_e6_9c_9f_e6_95_88_e7_94_a8_e5_81_87_e8_af_b4" rel="nofollow">预期效用假说</a> 企业理论 <a href="/doku.php?id=wiki:e7_94_9f_e4_ba_a7_e8_a6_81_e7_b4_a0" class="wikilink2" title="wiki:e7_94_9f_e4_ba_a7_e8_a6_81_e7_b4_a0" rel="nofollow">生产要素</a> <a href="/doku.php?id=wiki:e5_88_86_e5_b7_a5" class="wikilink2" title="wiki:e5_88_86_e5_b7_a5" rel="nofollow">分工</a> <a href="/doku.php?id=wiki:e5_a0_b1_e9_85_ac_e9_81_9e_e6_b8_9b" class="wikilink2" title="wiki:e5_a0_b1_e9_85_ac_e9_81_9e_e6_b8_9b" rel="nofollow">报酬递减</a> <a href="/doku.php?id=w:index" class="wikilink2" title="w:index" rel="nofollow">生产成本</a> （ <a href="/doku.php?id=wiki:e5_9b_ba_e5_ae_9a_e6_88_90_e6_9c_ac" class="wikilink2" title="wiki:e5_9b_ba_e5_ae_9a_e6_88_90_e6_9c_ac" rel="nofollow">固定成本</a> 、 <a href="/doku.php?id=wiki:e8_ae_8a_e5_8b_95_e6_88_90_e6_9c_ac" class="wikilink2" title="wiki:e8_ae_8a_e5_8b_95_e6_88_90_e6_9c_ac" rel="nofollow">变动成本</a> 、 <a href="/doku.php?id=w:index" class="wikilink2" title="w:index" rel="nofollow">平均成本</a> （ 英语 ： <a href="https://en.wikipedia.org/wiki/Average_cost" class="urlextern" title="https://en.wikipedia.org/wiki/Average_cost" rel="nofollow">Average cost</a> ） 、 <a href="/doku.php?id=wiki:e9_82_8a_e9_9a_9b_e6_88_90_e6_9c_ac" class="wikilink2" title="wiki:e9_82_8a_e9_9a_9b_e6_88_90_e6_9c_ac" rel="nofollow">边际成本</a> ） <a href="/doku.php?id=wiki:e5_88_a9_e6_b6_a6" class="wikilink2" title="wiki:e5_88_a9_e6_b6_a6" rel="nofollow">利润</a> <a href="/doku.php?id=w:index" class="wikilink2" title="w:index" rel="nofollow">等成本曲线</a> （ 英语 ： <a href="https://en.wikipedia.org/wiki/Isocost" class="urlextern" title="https://en.wikipedia.org/wiki/Isocost" rel="nofollow">Isocost</a> ） <a href="/doku.php?id=wiki:e7_ad_89_e7_94_a2_e9_87_8f_e6_9b_b2_e7_b7_9a" class="wikilink2" title="wiki:e7_ad_89_e7_94_a2_e9_87_8f_e6_9b_b2_e7_b7_9a" rel="nofollow">等产量曲线</a> <a href="/doku.php?id=wiki:e5_88_a9_e6_bd_a4_e6_9c_80_e5_a4_a7_e5_8c_96" class="wikilink2" title="wiki:e5_88_a9_e6_bd_a4_e6_9c_80_e5_a4_a7_e5_8c_96" rel="nofollow">利润最大化</a> <a href="/doku.php?id=wiki:e8_a6_8f_e6_a8_a1_e7_b6_93_e6_bf_9f" class="wikilink2" title="wiki:e8_a6_8f_e6_a8_a1_e7_b6_93_e6_bf_9f" rel="nofollow">规模经济</a> <a href="/doku.php?id=w:index" class="wikilink2" title="w:index" rel="nofollow">范围经济</a> （ 英语 ： <a href="https://en.wikipedia.org/wiki/Economies_of_scope" class="urlextern" title="https://en.wikipedia.org/wiki/Economies_of_scope" rel="nofollow">Economies of scope</a> ） 市场分析 <a href="/doku.php?id=wiki:e5_83_b9_e6_a0_bc" class="wikilink2" title="wiki:e5_83_b9_e6_a0_bc" rel="nofollow">价格</a> <a href="/doku.php?id=wiki:e7_b6_93_e6_bf_9f_e5_89_a9_e9_a4_98" class="wikilink2" title="wiki:e7_b6_93_e6_bf_9f_e5_89_a9_e9_a4_98" rel="nofollow">经济剩余</a> （ <a href="/doku.php?id=wiki:e6_b6_88_e8_b4_b9_e8_80_85_e5_89_a9_e4_bd_99" class="wikilink2" title="wiki:e6_b6_88_e8_b4_b9_e8_80_85_e5_89_a9_e4_bd_99" rel="nofollow">消费者剩余</a> ﹑ <a href="/doku.php?id=wiki:e7_94_9f_e4_ba_a7_e8_80_85_e5_89_a9_e4_bd_99" class="wikilink2" title="wiki:e7_94_9f_e4_ba_a7_e8_80_85_e5_89_a9_e4_bd_99" rel="nofollow">生产者剩余</a> ） <a href="/doku.php?id=wiki:e6_97_a0_e8_b0_93_e6_8d_9f_e5_a4_b1" class="wikilink2" title="wiki:e6_97_a0_e8_b0_93_e6_8d_9f_e5_a4_b1" rel="nofollow">无谓损失</a> <a href="/doku.php?id=wiki:e5_b8_82_e5_a0_b4_e5_a4_b1_e9_9d_88" class="wikilink2" title="wiki:e5_b8_82_e5_a0_b4_e5_a4_b1_e9_9d_88" rel="nofollow">市场失灵</a> <a href="/doku.php?id=wiki:e5_a4_96_e9_83_a8_e6_80_a7" class="wikilink2" title="wiki:e5_a4_96_e9_83_a8_e6_80_a7" rel="nofollow">界外效应</a> <a href="/doku.php?id=wiki:e5_b8_82_e5_9c_ba_e5_bd_a2_e5_bc_8f" class="wikilink2" title="wiki:e5_b8_82_e5_9c_ba_e5_bd_a2_e5_bc_8f" rel="nofollow">市场形式</a> （ <a href="/doku.php?id=wiki:e5_ae_8c_e5_85_a8_e7_ab_9e_e4_ba_89" class="wikilink2" title="wiki:e5_ae_8c_e5_85_a8_e7_ab_9e_e4_ba_89" rel="nofollow">完全竞争</a> 、 <a href="/doku.php?id=wiki:e8_b3_a3_e6_96_b9_e5_a3_9f_e6_96_b7" class="wikilink2" title="wiki:e8_b3_a3_e6_96_b9_e5_a3_9f_e6_96_b7" rel="nofollow">卖方垄断</a> 、 <a href="/doku.php?id=wiki:e4_b9_b0_e6_96_b9_e5_9e_84_e6_96_ad" class="wikilink2" title="wiki:e4_b9_b0_e6_96_b9_e5_9e_84_e6_96_ad" rel="nofollow">买方垄断</a> 、 <a href="/doku.php?id=wiki:e5_af_a1_e9_a0_ad_e5_a3_9f_e6_96_b7" class="wikilink2" title="wiki:e5_af_a1_e9_a0_ad_e5_a3_9f_e6_96_b7" rel="nofollow">寡头垄断</a> 、 <a href="/doku.php?id=wiki:e5_8f_8c_e5_a4_b4_e5_9e_84_e6_96_ad" class="wikilink2" title="wiki:e5_8f_8c_e5_a4_b4_e5_9e_84_e6_96_ad" rel="nofollow">双头垄断</a> ） <a href="/doku.php?id=w:index" class="wikilink2" title="w:index" rel="nofollow">经济效率</a> （ 英语 ： <a href="https://en.wikipedia.org/wiki/Economic_efficiency" class="urlextern" title="https://en.wikipedia.org/wiki/Economic_efficiency" rel="nofollow">Economic efficiency</a> ） <a href="/doku.php?id=w:index" class="wikilink2" title="w:index" rel="nofollow">经济公平</a> （ 英语 ： <a href="https://en.wikipedia.org/wiki/Equity_(economics)" class="urlextern" title="https://en.wikipedia.org/wiki/Equity_(economics)" rel="nofollow">Equity (economics)</a> ） <a href="/doku.php?id=w:index" class="wikilink2" title="w:index" rel="nofollow">社会抉择</a> （ 英语 ： <a href="https://en.wikipedia.org/wiki/Social_choice" class="urlextern" title="https://en.wikipedia.org/wiki/Social_choice" rel="nofollow">Social choice</a> ） 研究分支 <a href="/doku.php?id=wiki:e8_a1_8c_e7_82_ba_e7_b6_93_e6_bf_9f_e5_ad_b8" class="wikilink2" title="wiki:e8_a1_8c_e7_82_ba_e7_b6_93_e6_bf_9f_e5_ad_b8" rel="nofollow">行为经济学</a> <a href="/doku.php?id=wiki:e4_bc_81_e4_b8_9a_e7_bb_8f_e6_b5_8e_e5_ad_a6" class="wikilink2" title="wiki:e4_bc_81_e4_b8_9a_e7_bb_8f_e6_b5_8e_e5_ad_a6" rel="nofollow">企业经济学</a> <a href="/doku.php?id=wiki:e8_a8_88_e7_ae_97_e7_b6_93_e6_bf_9f_e5_ad_b8" class="wikilink2" title="wiki:e8_a8_88_e7_ae_97_e7_b6_93_e6_bf_9f_e5_ad_b8" rel="nofollow">计算经济学</a> <a href="/doku.php?id=wiki:e6_b1_ba_e7_ad_96_e8_ab_96" class="wikilink2" title="wiki:e6_b1_ba_e7_ad_96_e8_ab_96" rel="nofollow">决策论</a> <a href="/doku.php?id=wiki:e8_a8_88_e9_87_8f_e7_b6_93_e6_bf_9f_e5_ad_b8" class="wikilink2" title="wiki:e8_a8_88_e9_87_8f_e7_b6_93_e6_bf_9f_e5_ad_b8" rel="nofollow">计量经济学</a> <a href="/doku.php?id=wiki:e5_ae_9e_e9_aa_8c_e7_bb_8f_e6_b5_8e_e5_ad_a6" class="wikilink2" title="wiki:e5_ae_9e_e9_aa_8c_e7_bb_8f_e6_b5_8e_e5_ad_a6" rel="nofollow">实验经济学</a> <a href="/doku.php?id=wiki:e5_ae_b6_e5_ba_ad_e7_b6_93_e6_bf_9f_e5_ad_b8" class="wikilink2" title="wiki:e5_ae_b6_e5_ba_ad_e7_b6_93_e6_bf_9f_e5_ad_b8" rel="nofollow">家庭经济学</a> <a href="/doku.php?id=wiki:e5_8d_9a_e5_bc_88_e8_ab_96" class="wikilink2" title="wiki:e5_8d_9a_e5_bc_88_e8_ab_96" rel="nofollow">博弈论</a> <a href="/doku.php?id=wiki:e4_ba_a7_e4_b8_9a_e7_bb_84_e7_bb_87_e7_90_86_e8_ae_ba" class="wikilink2" title="wiki:e4_ba_a7_e4_b8_9a_e7_bb_84_e7_bb_87_e7_90_86_e8_ae_ba" rel="nofollow">产业组织</a> <a href="/doku.php?id=wiki:e5_8b_9e_e5_8b_95_e7_b6_93_e6_bf_9f_e5_ad_b8" class="wikilink2" title="wiki:e5_8b_9e_e5_8b_95_e7_b6_93_e6_bf_9f_e5_ad_b8" rel="nofollow">劳动经济学</a> <a href="/doku.php?id=w:index" class="wikilink2" title="w:index" rel="nofollow">管理经济学</a> （ 英语 ： <a href="https://en.wikipedia.org/wiki/Managerial_economics" class="urlextern" title="https://en.wikipedia.org/wiki/Managerial_economics" rel="nofollow">Managerial economics</a> ） <a href="/doku.php?id=wiki:e6_95_b8_e7_90_86_e7_b6_93_e6_bf_9f_e5_ad_b8" class="wikilink2" title="wiki:e6_95_b8_e7_90_86_e7_b6_93_e6_bf_9f_e5_ad_b8" rel="nofollow">数理经济学</a> <a href="/doku.php?id=w:index" class="wikilink2" title="w:index" rel="nofollow">宏观经济学的微观基础</a> （ 英语 ： <a href="https://en.wikipedia.org/wiki/Microfoundations" class="urlextern" title="https://en.wikipedia.org/wiki/Microfoundations" rel="nofollow">Microfoundations</a> ） <a href="/doku.php?id=wiki:e9_81_8b_e7_b1_8c_e5_ad_b8" class="wikilink2" title="wiki:e9_81_8b_e7_b1_8c_e5_ad_b8" rel="nofollow">运筹学</a> <a href="/doku.php?id=wiki:e7_a6_8f_e5_88_a9_e7_b6_93_e6_bf_9f_e5_ad_b8" class="wikilink2" title="wiki:e7_a6_8f_e5_88_a9_e7_b6_93_e6_bf_9f_e5_ad_b8" rel="nofollow">福利经济学</a> </td>
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