这个是ABC成本法(Activity Based Costing)里面的一种生产批量产品的成本（batch-level cost),一般包括有生产前对机器的调试费用,零件费用,技术人工费用等.此项估算时要尽量少算,因为它不会带来太大的经济效益.
Setup costs include the costs of changing the tools or dies on the equipment,moving materials or components,and testing the initial output to be certain it meets the specifications.In addition to the out-of-pocket costs,such as the labor cost of setting up the equipment,there is a much greater cost.The greater cost of setup is the lost opportunity of manufacturing profitable output while the machine is idled during the setup time.
Setup cost is viewed as a non-value-added cost that should be minimized.
