2013 03 28 周 第十三章 生产成本.pptVIP

P276 即问即答 农民McDonald讲授钢琴课每小时可赚取20美元。有一天他在自己的农场用10个小时种了价值100美元的种子。 他引起的机会成本是多少？ 他的会计衡量的成本是多少？ 如果这些种子收获了价值200美元的农作物，那么McDonald赚到了多少会计利润？他赚到了经济利润吗？ 13.2 生产与成本 当企业购买投入生产他们计划出售的物品与劳务时，就引起了成本。 我们重点考察企业生产过程与其总成本之间的关系如何？ 13.2.2 从生产函数到总成本曲线 我们的目的：研究企业的生产和定价决策 我们的任务：研究产量和总成本之间的关系 生产函数与总成本曲线 13.3 成本的各种衡量标准 从企业总成本的数据中，我们可以得出几种相关的成本衡量指标 在分析生产和定价决策时，这些成本衡量指标被证明是很有用的 总成本（TC，Total Cost） 固定成本（FC，Fixed Cost） 可变成本（VC，Variable Cost） 平均固定成本（AFC，Average Fixed Cost） 平均可变成本（AVC，Average Variable Cost） 平均总成本（ATC，Average Total Cost） 边际成本（MC，Marginal Cost） 13.3.4 典型的成本曲线 成本曲线有何特征？ 随着产量增加，边际成本最终要上升 平均总成本曲线是U形的； 边际成本曲线与平均总成本曲线在平均总成本曲线的最低点相交； ？ * * If you did Active Learning 1 and created a class-generated list of General Motors’ costs, you might return to that list and ask students which of the costs on their list are fixed and which are variable. * * Point out that the TC curve is parallel to the VC curve but is higher by the amount FC. 我们的第二个例子更为普遍，适用于用任何投入生产任何物品的任何类型的企业 * * Most students quickly grasp the following example. Suppose FC $1 million for a factory that produces cars. If the firm produces Q 1 car, then AFC $1 million. If the firm produces 2 cars, AFC $500,000. If the firm produces 5 cars, AFC $200,000. If the firm produces 100 cars, AFC $10,000. The more cars produced at the factory, the smaller is the cost of the factory per car. * * Many students have heard the terms “cost per unit” or “unit cost” in other business courses. ATC means the same thing. * * In this example, the efficient scale is Q 5, where ATC $76. At any Q below or above 5, ATC $76. * * The textbook gives a nice analogy to help students understand this. A student’s GPA is like ATC. The grade she earns in her next course is like MC. If her next grade MC is less than her GPA ATC , then her GPA will fall. If her next grade MC is greater than her GPA ATC , then her GPA will rise. I suggest letting students read the GPA example in the book and giving them the fol