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1、成本分析,第7章,成本的经济分析,7.1,3,短期,The short run: The period in which firms can adjust production only by changing variable factors such as materials and labor but cannot change fixed factors such as capital.,4,固定成本,Fixed costs are expenses that must be paid even if the firm produces zero output. A firms fix
2、ed costs, sometimes called “overhead” (企业一般管理费用) or “sunk costs” (沉没成本), must be paid even if the firm produces no output, and they will not change if output changes.,5,变动成本,The cost related to variable factors is called variable cost (变动成本，可变成本). Variable costs are those which vary as output change
3、s. By definition, VC begins at zero when q is zero.,6,总成本是可达到的最小成本,Total cost represents the lowest total dollar expense needed to produce each level of output q. 说明：与生产函数的处理类似，总成本也是指给定产量时的最小成本，目的是为了让成本函数关系具有唯一性。,7,Total cost,in short run:,in long run:,Total cost,Variable cost,=,8,9,边际成本,The concept
4、 of marginal cost is one of the most essential in microeconomics. Marginal cost (MC) denotes the extra or additional cost of producing 1 extra unit of output.,10,一个有空座位的航空公司的飞机，额外增加一个旅客的成本是很低的。,但是，在炎热的夏天，当所有的空调都开启时，增加一份电的使用的成本是非常高的。,边际成本的计算,11,30,25,20,30,50,利用变动成本计算边际成本,12,30,25,20,30,50,数学推导,为什么可以
5、用变动成本来计算边际成本：,13,MC = TCq+1 TCq,= (VCq+1FC) (VCqFC),= VCq+1 VCq,总成本和边际成本的关系,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,总成本、固定成本和变动成本,Total cost,Variable cost,F
6、ixed cost,Quantity,Cost,平均成本和边际成本,17,Quantity,Average and marginal cost,MC,AC,AVC,AFC,平均成本与边际成本的关系,成本,产量,边际成本,平均成本,平均成本最低点,边际成本曲线自下而上穿越平均成本曲线的最低点。,18,平均成本边际成本,成本,产量,边际成本,平均成本,16元,22,12元,边际成本平均成本,平均成本曲线随着产量增加而向下。,19,平均成本边际成本,成本,产量,边际成本,平均成本,17元,23元,50,边际成本 平均成本,平均成本曲线随着产量增加而向上。,20,21,边际成本和平均成本的关系,ACq
7、+1,=,ACqqMC,q1,=,ACq(q1) MCACq,q1,= ACq,MCACq,q1,小结,If MCAC, then AC is rising. If MC=AC, then AC is at its low point. If MCAC, then AC is falling.,22,Quantity,AC and MC,AC,边际成本和平均变动成本的关系,23,AVCq+1,=,AVCqqMC,q1,=,AVCq(q1) MCAVCq,q1,= AVCq,MCAVCq,q1,小结,If MCAVC, then AVC is rising. If MC=AVC, then AV
8、C is at its low point. If MCAVC, then AVC is falling.,24,Quantity,AC and MC,AC,25,总成本,变动成本,边际成本,平均成本,平均变动成本,数值计算的例子,固定成本,斜率和边际成本的关系,26,Tangent line,Total cost curve,1 unit of output,Marginal cost,a,27,产量与成本之间的联系,The cost curve for a firm depends very closely on the prices of inputs and the firms pro
9、duction function. If you know factor prices and the production function, you can calculate the cost curve. 说明：一个企业对要素市场价格的影响可以忽略不计，因此，通常假定要素的价格给定。,从生产数据和投入成本导出成本,28,85,210,29,报酬递减和U形成本曲线,In the short run:,企业资源最优配置标准,企业资源最优配置标准：最后一单位资源用于各项用途时带来的收益相等。,30,用途1,用途2,用途N,用途3,总资源,等边际原理的解释,31,用途1,用途2,用途N,用途3
10、,总资源,5.万元8万元3万元,移动10万元,边际生产力递减定律,32,等边际原理,This gives you the marginal product per dollar of output.,Equimarginal Principle,33,最小成本规则,To a given output:,Marginal product of input A,Price of input A,=,Marginal product of input B,Price of input B,=,替代规则,If the price of one factor falls while all other
11、factor prices remain the same, firms will profit by substituting the now-cheaper factor for all the other factors.,34,MP of Labor,Price of Labor,=,MP of Capital,Price of Capital,要素的收入,短期成本与长期成本的关系,成本,产量,长期平均成本,1 亩地更有利,2 亩地更有利,3 亩地更有利,4 亩地更有利,35,规模经济与规模不经济,成本,产量,长期平均成本,规模经济 产量增加使得产品平均成本降低,规模不经济 产量增加使
12、得产品平均成本增大,36,经济成本和企业会计,7.2,38,经济成本和会计成本,经济成本（economic cost）：投入生产的所有资源的机会成本。 会计成本（accounting cost）：按照会计规则计算的成本 在会计帐面上显示出来的经济成本称为外显（显性）成本（explicit costs），在会计帐面上不能显示出来的经济成本称为内含（隐性）成本（implicit costs）。,经济利润,经济成本 = 外显成本 + 内含成本 = 机会成本 经济利润 = 销售收益 经济成本 经济利润是计入了所有使用的资源代价后的纯收益。,39,一个体饭馆业主使用自己的店面， 1年盈利3万元，这个3万
13、元称之为会计利润。,若不开饭馆，在所有可选工作中最高可赚得2万元，人力的经济成本就是2万元。如果店面用于出租可以获得1.5万元租金，那么店面的经济成本就是1.5 万元。,考虑到经济成本后，这个个体饭馆业主的经济利润为0.5 万元。,40,收益表,41,收益表（续）,42,43,折旧,$10,000,$10,000,$10,000,$10,000,$10,000,$10,000,$10,000,$10,000,$10,000,$10,000,资产负债表,44,45,关于资产负债表,The income statement measures the flows into and out of th
14、e firm, while the balance sheet measures the stocks of assets and liabilities at the end of the accounting year. A balance sheet must always balance: Total assets = total liabilities + net worth,例子,Suppose total assets are down $40,000; liabilities remain unchanged. This means total net worth has de
15、creased by $40,000, and should write net worth down from the previous $200,000 to only $160,000.,46,47,会计惯例,The most important assumption used in a balance sheet is that the value placed on almost every item reflects its historical cost . This differs from the economists concept of “value”.,财务欺诈,For
16、 example, the inventory of hot-dog buns is valued at the price that was paid for them. A newly purchased fixed asset is valued at its purchase price (this being the historical-cost convention). 正是因为两种可能的计价，为影响收益的会计欺诈提供机会。,48,49,说明,“收益表”是描述一指定会计时间段中货币流入和流出企业的情况。 “资产负债表”是指在某一特定的会计时刻，企业的资产、负债和所有者权益状况。 总之，“收益表”是对一时段而言的，“资产负债表”是对一时点而言的。,机会成本,7.3,51,机会成本,The op
