1980年代初期，美国学者卡普兰（Kaplan）在现场研究中发现，美国企业普遍存在产品成本交叉补贴（cross-subsidization）的现象。即一家生产多种产品的公司，有些量少但较复杂的产品，因为成本会计制造费用的不当分摊，导致成本明显低于实际成本。
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The existing mechanism of subsidization includes cross-subsidization and financial subsidization. As the demand and technology change, the cross-subsidization and policy-related subsidization become inefficient, whereas, it is inescapable for cross-management subsidization and financial subsidization.
现有的补偿机制是通过交叉补贴和政策性补贴实现的。
参考来源 - 我国网络型公共企业普遍服务的实现机制分析·2,447,543篇论文数据，部分数据来源于NoteExpress
以上来源于: WordNet
One reason why universal Banks are able to borrow more cheaply than standalone investment Banks is cross-subsidization, which raises two worries.
全能银行之所以能比单独的投资银行以更低的成本借钱的一个原因就是交叉补助，这会产生两个令人担心的后果。
Like universities, newspapers relied on financial cross-subsidization to stay afloat, using fat profits from local advertising and classifieds to prop up money-losing news bureaus.
和大学一样，报纸仰赖财政交叉补贴才得以经营，用当地广告和分类广告的丰厚收入来弥补亏损的新闻部门。
China is now imposing a low-and single-price system for its domestic electricity supplies with intensive cross subsidization.
我国目前实行的是单一制低电价，存在着严重的交叉补贴。
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