规模报酬是一个形容投入要素变化和产出变化关系的概念。

对于某个给定公司的生产函数，如果产出与投入成相同比率变化，则称为规模报酬恒定，如果产出比例低于投入比例称为规模报酬递减，反之称为规模报酬递增。

In economics, returns to scale and economies of scale are related but different terms that describe what happens as the scale of production increases in the long run, when all input levels including physical capital usage are variable (chosen by the firm). The term returns to scale arises in the context of a firm's production function. It explains the behavior of the rate of increase in output (production) relative to the associated increase in the inputs (the factors of production) in the long run. In the long run all factors of production are variable and subject to change due to a given increase in size (scale). While economies of scale show the effect of an increased output level on unit costs, returns to scale focus only on the relation between input and output quantities.