微觀經(jīng)濟(jì)學(xué)成本分析課件-在線瀏覽
2025-02-23 21:20本頁(yè)面
【正文】 (3) Output Total cost Marginal cost Q TC($) MC($) 0 0 1 30 2 55 3 75 4 105 5 155 30 25 20 30 50 數(shù)學(xué)推導(dǎo) ? 為什么可以用變動(dòng)成本來(lái)計(jì)算邊際成本： 13 MC = TCq+1－ TCq = (VCq+1＋ FC) － (VCq＋ FC) = VCq+1 － VCq 總成本和邊際成本的關(guān)系 14 15 平均成本 Average cost (or unit cost) = total cost output = TC q = AC Average fixed cost = fixed cost output = FC q = AFC Average variable cost = variable cost output = VC q = AVC 16 總成本、固定成本和變動(dòng)成本 Total cost Variable cost Fixed cost Quantity Cost 平均成本和邊際成本 17 Quantity Average and marginal cost MC AC AVC AFC 平均成本最小 平均變動(dòng)成本最小 平均成本與邊際成本的關(guān)系 成本 產(chǎn)量 邊際成本 平均成本 平均成本最低點(diǎn) 邊際成本曲線自下而上穿越平均成本曲線的最低點(diǎn)。 19 平均成本 邊際成本 成本 產(chǎn)量 邊際成本 平均成本 17元 23元 50 邊際成本＞ 平均成本 ,平均成本曲線隨著產(chǎn)量增加而向上。 從生產(chǎn)數(shù)據(jù)和投入成本導(dǎo)出成本 28 (1) (2) (3) (4) (5) (6) Output (tons of wheat) Land (acres) Labor (workers) Rent ($ per acre) Wage ($ per worker) Total cost ($) 0 10 0 5 55 1 10 6 5 ? 2 10 11 5 110 3 10 15 5 130 4 10 21 5 160 5 10 31 5 ? 6 10 45 5 280 85 210 29 報(bào)酬遞減和 U形成本曲線 In the short run: 企業(yè)資源最優(yōu)配置標(biāo)準(zhǔn) ? 企業(yè)資源最優(yōu)配置標(biāo)準(zhǔn) ：最后一單位資源用于各項(xiàng)用途時(shí)帶來(lái)的收益相等。 ? 會(huì)計(jì)成本（ accounting cost）：按照會(huì)計(jì)規(guī)則計(jì)算的成本 ? 在會(huì)計(jì)帳面上顯示出來(lái)的經(jīng)濟(jì)成本稱為外顯（顯性）成本（ explicit costs），在會(huì)計(jì)帳面上不能顯示出來(lái)的經(jīng)濟(jì)成本稱為內(nèi)含（隱性）成本（ implicit costs）。 39 ? 一個(gè)體飯館業(yè)主使用自己的店面， 1年盈利 3萬(wàn)元，這個(gè) 3萬(wàn)元稱之為會(huì)計(jì)利潤(rùn)。如果店面用于出租可以獲得 ，那么店面的經(jīng)濟(jì)成本就是 萬(wàn)元。 40 收益表 41 (1) Net sales $250,000 Less cost of goods sold: (2) Materials $50,000 (3) Labor cost 90,000 (4) Miscellaneous operating costs 10,000 (5) Less overhead costs: (6) Selling and administrative costs 15,000 (7) Rent for building 5,000 (8) Depreciation 15,000 (9) Operating expenses $185,000 185,000 (10) Net operating ine $65,000 收益表（續(xù)） 42 (10) Net operating ine $65,000 Less: (11) interest charges on equipment loan 6,000 (12) State and local taxes 4,000 (13) Net ine before ine taxes $55,000 (14) Less: Corporation ine taxes 18,000 (15) Net ine (or profit) after taxes $37,000 (16) Less: Dividends paid on mon stock 15,000 (17) Addition or retained earnings $22,000 43 折舊 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 The depreciation is taken in annual accounting charges over the asset’s accounting lifetime ∑depreciation = the capital good’s historical cost or purchase price. Depreciation = the annual cost of a capital input that a pany actually owns itself. 資產(chǎn)負(fù)債表 44 Assets Liabilities and worth Liabilities Current assets: Current liabilities: Cash $20,000 Accounts payable $20,000 Inventory 80,000 Notes payable 30,000 Fixed assets: Longterm liabilities: Equipment 150,000 Bonds payable 100,000 Buildings 100,000 Net worth Stockholders’ equity:
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