【正文】
?規(guī)模不經(jīng)濟(jì)( Diseconomies of scale)指當(dāng)長(zhǎng)期平均總成本隨著產(chǎn)量增加而增加的特性。 MC ATC Relationship Between Marginal Cost and Average Total Cost $ $ $ $ $ $ $ $ 0 2 4 6 8 10 12 Quantity of Output (glasses of lemonade per hour) Costs 各種成本的計(jì)算 現(xiàn)在考察各種成本的計(jì)量及其內(nèi)在的關(guān)聯(lián)。 Cost Curves and Their Shapes $ $ $ $ $ $ 0 2 4 6 8 10 12 Quantity of Output (glasses of lemonade per hour) Costs MC Cost Curves and Their Shapes 平均總成本曲線呈 U形 . ?當(dāng)產(chǎn)量水平很低時(shí),平均總成本很高,因?yàn)楣潭ǔ杀痉謹(jǐn)偟搅撕苌俚漠a(chǎn)量上。 A Production Function and Total Cost N u m b e r o fW o rk e rsO u t p u t M a rg i n a lP ro d u c t o fL a b o rC o s t o fF a c t o ryC o s t o fW o rk e rsT o t a l C o s t o fI n p u t s0 0 $30 $0 $301 50 50 30 10 402 90 40 30 20 503 120 30 30 30 604 140 20 30 40 705 150 10 30 50 80Hungry Helen’s Cookie Factory TotalCost Curve... Total Cost $80 70 60 50 40 30 20 10 Quantity of Output (cookies per hour) 0 20 40 140 120 100 80 60 Totalcost curve 成本的各種衡量指標(biāo) 生產(chǎn)成本可以被分為固定成本與可變成本。 Economic Profit versus Accounting Profit Revenue Total opportunity costs How an Economist Views a Firm Explicit costs Economic profit Implicit costs Explicit costs Accounting profit How an Accountant Views a Firm Revenue 生產(chǎn)函數(shù)與總成本 N u m b e r o fW o rk e rsO u t p u t M a rg i n a lP ro d u c t o fL a b o rC o s t o fF a c t o ryC o s t o fW o rk e rsT o t a l C o s t o fI n p u t s0 0 $30 $0 $301 50 50 30 10 402 90 40 30 20 503 120 30 30 30 604 140 20 30 40 705 150 10 30 50 80The Production Function 生產(chǎn)函數(shù)( The production function)展示了用于生產(chǎn)一種物品的投入量與該物品的產(chǎn)量之間的關(guān)系。 企業(yè)的利潤(rùn) 利潤(rùn)即企業(yè)的總收益減去總成本 Profit = Total revenue Total cost 作為機(jī)會(huì)成本的成本 企業(yè)的生產(chǎn)成本包括所有用來生產(chǎn)商品與服務(wù)的投入品的機(jī)會(huì)成本。 企業(yè)的目標(biāo) 企業(yè)的經(jīng)濟(jì)目標(biāo)就是要使其獲得的利潤(rùn)最大化。 ?會(huì)計(jì)師衡量企業(yè)的利潤(rùn)用企業(yè)的總收益減去顯性成本,也就是說,他們忽略隱性成本。 ? 隨著投入品數(shù)量的增加,邊際產(chǎn)量不斷減少,生產(chǎn)函數(shù)變得越來越平坦。 Family of Average Costs ?Average Fixed Costs (AFC) ?Average Variable Costs (AVC) ?Average Total Costs (ATC) ATC = AFC + AVC Family of Average Costs A FC =Fixe d costQu a nt it y=FCQA VC =Va riable c ostQu a nt it