隐含成本(implicit cost)又译作应负成本，是指在商品生产过程中，厂商本身提供给自己所需的生产要素，如：

• 使用公司本身的资金
• 雇主自身的时间或资金投入
• 公司生产所需的设备

与隐含成本（implicit cost)相对应的是显明成本（explicit cost）

In economics, an implicit cost, also called an imputed cost, implied cost, or notional cost, is the opportunity cost equal to what a firm must give up in order to use a factor of production for which it already owns and thus does not pay rent. It is the opposite of an explicit cost, which is borne directly. In other words, an implicit cost is any cost that results from using an asset instead of renting it out or selling it. The term also applies to foregone income from choosing not to work.