第7章成本分析PPT課件

1、短期短期 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.1第1頁/共67頁固定成本固定成本 The cost related to fixed factors is called fixed cost (固定成本，不變成本固定成本，不變成本). A firms fixed costs, someti

2、mes called “overhead” (企業(yè)一般管理費(fèi)用企業(yè)一般管理費(fèi)用) or “sunk costs” (沉沒成本沉沒成本), must be paid even if the firm produces no output, and they will not change if output changes.2第2頁/共67頁變動成本變動成本 The cost related to variable factors is called variable cost (變動成本，可變成本變動成本，可變成本). Variable costs are those which vary a

3、s output changes. By definition, VC begins at zero when q is zero.3第3頁/共67頁總成本是可達(dá)到的最小成本總成本是可達(dá)到的最小成本 Total cost represents the lowest total dollar expense needed to produce each level of output q. 說明：說明：與生產(chǎn)函數(shù)的處理類似，總成本也是指給定產(chǎn)量時(shí)的最小成本，目的是為了讓函數(shù)關(guān)系具有唯一性。與生產(chǎn)函數(shù)的處理類似，總成本也是指給定產(chǎn)量時(shí)的最小成本，目的是為了讓函數(shù)關(guān)系具有唯一性。4第4頁/共67頁5

4、Totalcostin short run:in long run:TotalcostVariablecost=FixedcostVariablecost+第5頁/共67頁6(1)(2)(3)(4)QuantityFixed costVariable costTotal cost=(2)+(3)qFC($)VC($)TC($)05505515530852555511035575130455105160555155210655225280第6頁/共67頁邊際成本邊際成本 The concept of marginal cost is one of the most essential in mi

5、croeconomics. Marginal cost (MC) denotes the extra or additional cost of producing 1 extra unit of output.7第7頁/共67頁8For an airline flying planes with empty seats, the added cost of another passenger is quite low.But on a hot summer day, when everyones conditioners are running, the added electric pow

6、er comes at a high marginal cost.第8頁/共67頁邊際成本的計(jì)算邊際成本的計(jì)算9(1)(2)(3)OutputTotal costMarginal costQTC($)MC($)05518521103130416052103025203050第9頁/共67頁利用變動成本計(jì)算邊際成本利用變動成本計(jì)算邊際成本10(1)(2)(3)OutputVariable costMarginal costQVC($)MC($)00130255375410551553025203050第10頁/共67頁數(shù)學(xué)推導(dǎo)數(shù)學(xué)推導(dǎo) 為什么可以用變動成本來計(jì)算邊際成本：為什么可以用變動成本來計(jì)

7、算邊際成本：11MC = TCq+1 TCq = (VCq+1FC) (VCqFC)= VCq+1 VCq第11頁/共67頁總成本和邊際成本的關(guān)系總成本和邊際成本的關(guān)系12OutputTotal costOutputMarginal cost第12頁/共67頁平均成本平均成本13Average cost(or unit cost)=total costoutput=TCq=ACAveragefixed cost=fixed costoutput=FCq= AFCAveragevariable cost=variable costoutput=VCq= AVC第13頁/共67頁總成本、固定成本和

8、變動成本總成本、固定成本和變動成本14Total costVariable costFixed costQuantityCost第14頁/共67頁平均成本和邊際成本平均成本和邊際成本15QuantityAverage and marginal costMCACAVCAFC平均成本最小平均成本最小平均變動成本最小平均變動成本最小第15頁/共67頁平均成本與邊際成本的關(guān)系平均成本與邊際成本的關(guān)系16成本產(chǎn)量邊際成本平均成本平均成本最低點(diǎn)邊際成本曲邊際成本曲線自下而上線自下而上穿越平均成穿越平均成本曲線的最本曲線的最低點(diǎn)。低點(diǎn)。第16頁/共67頁平均成本平均成本邊際成本邊際成本17成本產(chǎn)量邊際成本平

9、均成本邊際成本邊際成本平均成本平均成本,平平均成本隨著均成本隨著產(chǎn)量增加而產(chǎn)量增加而向下。向下。16元2212元第17頁/共67頁平均成本平均成本邊際成本邊際成本18成本產(chǎn)量邊際成本平均成本17元邊際成本邊際成本 平均成本平均成本,平平均成本隨著均成本隨著產(chǎn)量增加而產(chǎn)量增加而向上。向上。23元50第18頁/共67頁邊際成本和平均成本的關(guān)系邊際成本和平均成本的關(guān)系19ACq+1=ACqqMCq1=ACq(q1) MCACqq1= ACqMCACqq1第19頁/共67頁小結(jié)小結(jié)20QuantityAC and MC= ACqMCACqq1ACq+1AC第20頁/共67頁邊際成本和平均變動成本的關(guān)系

10、邊際成本和平均變動成本的關(guān)系21AVCq+1=AVCqqMCq1=AVCq(q1) MCAVCqq1= AVCqMCAVCqq1第21頁/共67頁小結(jié)小結(jié)22QuantityAC and MC= AVCqMCAVCqq1AVCq+1AVC第22頁/共67頁斜率和邊際成本的關(guān)系斜率和邊際成本的關(guān)系23Tangent lineTotal cost curve1 unit of outputMarginal costaaTCMCQ第23頁/共67頁產(chǎn)量與成本之間的聯(lián)系產(chǎn)量與成本之間的聯(lián)系 The cost curve for a firm depends very closely on the pr

11、ices of inputs and the firms production function. If you know factor prices and the production function, you can calculate the cost curve.24第24頁/共67頁25(1)(2)(3)(4)(5)(6)OutputLandLaborRentWageTotal cost(tons)(acres)(workers)($/acre)($/worker)($)01005.555511065.55?210115.55110310155.55130410215.55160

12、510315.55?610455.55280710635.55370810855.5548085210第25頁/共67頁報(bào)酬遞減和報(bào)酬遞減和U形成本曲線形成本曲線26LaborMarginal product of laborMarginal costOutputABDABDMCACIn the short run:第26頁/共67頁最小成本規(guī)則最小成本規(guī)則27To a given output:Marginal product of input A APrice of input A A=Marginal product of input B BPrice of input B B=第27頁

13、/共67頁等邊際原理等邊際原理28BBAAMPPMPP1$1$This gives you the marginal product per dollar of output.第28頁/共67頁替代規(guī)則替代規(guī)則 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.29MP of LaborPrice of Labor=MP

14、of CapitalPrice of Capital第29頁/共67頁背景知識背景知識 在資本主義由工場手工業(yè)向大機(jī)器生產(chǎn)過渡的歷史時(shí)期，由于機(jī)器操作的簡單性，女工、童工加入勞動行列，勞動供給增加。與此同時(shí)，大機(jī)器生產(chǎn)要求相對較多的資本，資本的供給相對稀缺。這是導(dǎo)致工人當(dāng)時(shí)生活貧困的主要原因。 當(dāng)資本不斷積累，而生產(chǎn)又要求較為復(fù)雜的勞動技能時(shí)，在要素市場上，資本不可能總是處于有利的競爭地位。30第30頁/共67頁短期成本與長期成本的關(guān)系短期成本與長期成本的關(guān)系31成本成本產(chǎn)量產(chǎn)量長期平均成本長期平均成本1 畝地畝地2 畝地畝地4 畝地畝地3 畝地畝地1 畝地畝地更有利更有利2 畝地畝地更有利更

15、有利3 畝地畝地更有利更有利4 畝地畝地更有利更有利第31頁/共67頁規(guī)模經(jīng)濟(jì)與規(guī)模不經(jīng)濟(jì)規(guī)模經(jīng)濟(jì)與規(guī)模不經(jīng)濟(jì)32成本產(chǎn)量長期平均成本長期平均成本規(guī)模經(jīng)濟(jì)規(guī)模經(jīng)濟(jì)規(guī)模不經(jīng)濟(jì)規(guī)模不經(jīng)濟(jì)第32頁/共67頁經(jīng)濟(jì)成本和企業(yè)會計(jì)經(jīng)濟(jì)成本和企業(yè)會計(jì)7.233第33頁/共67頁經(jīng)濟(jì)成本和會計(jì)成本經(jīng)濟(jì)成本和會計(jì)成本 經(jīng)濟(jì)成本經(jīng)濟(jì)成本（economic cost）：投入生產(chǎn)的所有資源的機(jī)會成本。）：投入生產(chǎn)的所有資源的機(jī)會成本。 會計(jì)成本會計(jì)成本（accounting cost）：按照會計(jì)規(guī)則計(jì)算的成本）：按照會計(jì)規(guī)則計(jì)算的成本 在會計(jì)帳面上顯示出來的經(jīng)濟(jì)成本稱為在會計(jì)帳面上顯示出來的經(jīng)濟(jì)成本稱為外顯（顯性）成

16、本外顯（顯性）成本（explicit costs），在會計(jì)帳面上不能顯示出來），在會計(jì)帳面上不能顯示出來的經(jīng)濟(jì)成本稱為的經(jīng)濟(jì)成本稱為內(nèi)含（隱性）成本內(nèi)含（隱性）成本（implicit costs）。）。34第34頁/共67頁經(jīng)濟(jì)利潤經(jīng)濟(jì)利潤 經(jīng)濟(jì)成本經(jīng)濟(jì)成本 = 外顯成本外顯成本 + 內(nèi)含成本內(nèi)含成本 = 機(jī)會成本機(jī)會成本 經(jīng)濟(jì)利潤經(jīng)濟(jì)利潤 = 銷售收入銷售收入 經(jīng)濟(jì)成本經(jīng)濟(jì)成本 經(jīng)濟(jì)利潤是計(jì)入了所有使用的資源代價(jià)后的純收益。經(jīng)濟(jì)利潤是計(jì)入了所有使用的資源代價(jià)后的純收益。35第35頁/共67頁36一個(gè)體飯館業(yè)主使用自己的一個(gè)體飯館業(yè)主使用自己的店面，店面， 1年盈利年盈利3萬元，這個(gè)萬元，這個(gè)

17、3萬元稱之為會計(jì)利潤。萬元稱之為會計(jì)利潤。若不開飯館，在所有可選工作中若不開飯館，在所有可選工作中最高可賺得最高可賺得2萬元，人力的經(jīng)濟(jì)成萬元，人力的經(jīng)濟(jì)成本就是本就是2萬元。如果店面用于出租萬元。如果店面用于出租可以獲得可以獲得1.5萬元租金，那么店面萬元租金，那么店面的經(jīng)濟(jì)成本就是的經(jīng)濟(jì)成本就是1.5 萬元。萬元?？紤]到經(jīng)濟(jì)成本后，這個(gè)個(gè)體飯館業(yè)主的經(jīng)考慮到經(jīng)濟(jì)成本后，這個(gè)個(gè)體飯館業(yè)主的經(jīng)濟(jì)利潤為濟(jì)利潤為0.5 萬元。萬元。第36頁/共67頁收益表收益表37(1)Net sales$250,000Less cost of goods sold:(2) Materials$50,000(3)

18、 Labor cost90,000(4) Miscellaneous operating costs10,000(5)Less overhead costs:(6) Selling and administrative costs15,000(7) Rent for building5,000(8) Depreciation15,000(9)Operating expenses$185,000185,000(10) Net operating income$65,000第37頁/共67頁收益表收益表38(10) Net operating income$65,000Less:(11) inte

19、rest charges on equipment loan6,000(12) State and local taxes4,000(13) Net income before income taxes$55,000(14) Less: Corporation income taxes18,000(15) Net income (or profit) after taxes$37,000(16) Less: Dividends paid on common stock15,000(17) Addition or retained earnings$22,000第38頁/共67頁折舊折舊39$1

20、0,000$10,000$10,000$10,000$10,000$10,000$10,000$10,000$10,000$10,000The depreciation is taken in annual accounting charges over the assets accounting lifetimedepreciation = the capital goods historical cost or purchase price.Depreciation = the annual cost of a capital input that a company actually o

21、wns itself.第39頁/共67頁資產(chǎn)負(fù)債表資產(chǎn)負(fù)債表40AssetsLiabilities and net worthLiabilitiesCurrent assets:Current liabilities: Cash$20,000 Accounts payable$20,000 Inventory80,000 Notes payable30,000Fixed assets:Long-term liabilities: Equipment150,000 Bonds payable100,000 Buildings100,000 Net worthStockholders equity

22、:_ Common stock200,000Total$350,000 Total$350,000第40頁/共67頁關(guān)于資產(chǎn)負(fù)債表關(guān)于資產(chǎn)負(fù)債表 The income statement measures the flows into and out of the 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

23、 liabilities + net worth41第41頁/共67頁例子例子 Suppose total assets are down $40,000; liabilities remain unchanged. This means total net worth has decreased by $40,000, and should write net worth down from the previous $200,000 to only $160,000.42AssetsLiabilities and net worthLiabilities$40,000Net worthCo

24、mmon stock $40,000第42頁/共67頁會計(jì)慣例會計(jì)慣例The value placed on almost every item reflects its historical costs.43第43頁/共67頁說明說明 “收益表收益表”是描述一指定會計(jì)時(shí)間段中貨幣流入和流出企業(yè)的情況。是描述一指定會計(jì)時(shí)間段中貨幣流入和流出企業(yè)的情況。 “資產(chǎn)負(fù)債表資產(chǎn)負(fù)債表”是指在某一特定的會計(jì)時(shí)刻，企業(yè)的資產(chǎn)、負(fù)債和所有者權(quán)益狀況。是指在某一特定的會計(jì)時(shí)刻，企業(yè)的資產(chǎn)、負(fù)債和所有者權(quán)益狀況。 總之，總之，“收益表收益表”是對一時(shí)段而言的，是對一時(shí)段而言的，“資產(chǎn)負(fù)債表資產(chǎn)負(fù)債表”是對一時(shí)點(diǎn)

25、而言的。是對一時(shí)點(diǎn)而言的。44第44頁/共67頁機(jī)會成本機(jī)會成本7.345第45頁/共67頁機(jī)會成本機(jī)會成本46第46頁/共67頁47第47頁/共67頁問題問題48第48頁/共67頁市場價(jià)格與機(jī)會成本市場價(jià)格與機(jī)會成本49$25.02 (Market price)$25.01 (Opportunity cost)$24.98第49頁/共67頁生產(chǎn)、成本理論和企生產(chǎn)、成本理論和企業(yè)決策業(yè)決策附錄50第50頁/共67頁生產(chǎn)函數(shù)的數(shù)值例子生產(chǎn)函數(shù)的數(shù)值例子51Q=100 2LAQ = output;L = labor; A = land.The production function is a co

26、nstant-returns-to-scale production function, a special case of the Cobb-Douglas production function.第51頁/共67頁523464906006927758463164485486327057752824004905646326922453464234905486002002823464004484901412002452823163466543210123456Constant returns to scaleLaborLand第52頁/共67頁5334649060069277584631644

27、85486327057752824004905646326922453464234905486002002823464004484901412002452823163466543210123456Diminishing marginal product of laborLaborLand8264544842第53頁/共67頁543464906006927758463164485486327057752824004905646326922453464234905486002002823464004484901412002452823163466543210123456Diminishing ma

28、rginal product of landLaborLand52586777101第54頁/共67頁553464906006927758463164485486327057752824004905646326922453464234905486002002823464004484901412002452823163466543210123456LaborLandABCDA、B、C和D點(diǎn)的產(chǎn)量相等。第55頁/共67頁給定產(chǎn)量的最低要素成本組合給定產(chǎn)量的最低要素成本組合56(1)(2)(3)(4)Input CombinationTotal costTotal costLaborLandPL=$2PL=$2LAPA=$3PA=$1A1620?B2313?C3212?D6115?第56頁/共67頁給定產(chǎn)量的最低要素成本組合給定產(chǎn)量的最低要素成本組合57(1)(2)(3)(4)Input CombinationTotal costTotal costLaborLandPL=$2PL=$2LA