經(jīng)濟學(xué)原理·薩繆爾森--中山大學(xué)嶺南學(xué)院CH7.ppt

CH7 Analysis of Costs,A. Economic Analysis of Costs Total Cost Fixed Cost (Sunk Cost) Variable Cost,Marginal Cost: The extra or additional cost of producing 1 extra unit of output.,The average cost,Average Variable Cost,Average Fixed Cost,The Relationship between Total Cost and Marginal Cost,All Cost Curves Can Be Derived from the Total Cost Curve,The relationship of TC, AC and MC,MC0TC MCAC AC at the minimum point of AC, MC=AC,Relation of Slope and Marginal Cost,the link of production and costs,Factors Influencing Cost: price of input production function (Technology),Diminishing Returns and U-shaped Cost Curves,Diminishing Returns and U-shaped Cost Curves,Choice of Input by the Firm,Marginal Products and the Least-cost Rule Assumption: Firms minimize their costs of production.,Least-cost rule,Substitution Rule,If the price of one factor falls while all other factor prices remain the same, firms will profit by substituting the now-cheaper factor for all the other factors.,B. Economic costs and business accounting,Income statement or statement of profit and loss (收益表或損益表) The fundamental identity: Net income (profit) = total revenue total expenses,cost of goods sold 銷貨成本 overhead costs 間接費用 depreciation 折舊,Balance sheet （資產(chǎn)負(fù)債表）,Assets 資產(chǎn) liabi