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According to neoclassical economic theory, consumers make rational choices when deciding how to spend the money. Consumer analyzes the opportunity cost: what it can get for the same amount of money. The choice is determined by the needs and maximum satisfaction for a minimal amount of money. That satisfaction, which gets called from the purchase of the utility. Marginal utility is called the usefulness of each subsequent unit of the good.
The costs of this money, which companies have to spend on the production of goods and services and make a profit. There are fixed and variable costs. The first does not change over time (short-term), and include rental payments, staff salaries, interest on loans. Variable costs change with the growth of production volumes and include the cost of raw materials, hourly rates, and so on
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