成本理论(ppt)优秀讲义.pptVIP

The Costs of production生产成本 Chapter 13 WHAT ARE COSTS? The Firm’s Objective The economic goal of the firm is to maximize profits. Total Revenue,Total Cost,and profit总收入、总成本与利润 Total Revenue Revenue 总收入 The amount that the firm receives for the sale of its output. 企业销售产品所得 Total Cost 总成本 The market value of the inputs a firm uses in production. 企业用于生产的投入要素的市场价值。 A Firm’s Profit 公司利润 Profit is the firm’s total revenue minus its total cost. Profit = Total revenue - Total cost 利润＝总收入－总成本 Costs as Opportunity Costs A firm’s cost of production includes all the opportunity costs. Explicit(显性)and Implicit Costs Explicit costs are input costs that require a direct outlay of money by the firm. Implicit costs are input costs that do not require an outlay of money by the firm. 成本是机会成本 一个企业的生产成本包括生产所有机会成本。 显性成本和隐性成本 显性成本— 要求企业直接支付货币的投入要素成本。 隐性成本—不要求企业支付货币的投入要素成本。 Economic Profit versus Accounting Profit Economists measure a firm’s economic profit as total revenue minus all the opportunity costs (explicit and implicit). Accountants measure the accounting profit as the firm’s total revenue minus only the firm’s explicit costs. In other words, they ignore the implicit costs. 经济利润与会计利润 经济学家计量企业的经济利润，即企业的总收益减去生产所销售物品和劳务的所有机会成本（显性的和隐性的）。 会计师计量企业的会计利润，即企业的总收益减去企业的显性成本。 Economic Profit versus Accounting Profit 经济利润与会计利润 有关上面题的注意事项： 水电费用，拆旧费用，厂房租用费用，工资等费用属于显性费用 The Production Function 生产函数 The production function shows the relationship between quantity of inputs used to make a good and the quantity of output of that good. 生产函数——用于生产一种物品的投入量与该物品产量之间的关系。 Marginal Product 边际产量 The marginal product of any input in the production process is the increase in the quantity of output obtained from an additional unit of that input. 任何一种生产过程中的投入要素的边际产量是指增加一个单位的该要素投入所引起的产量增加。 Marginal Product 边际产量 Diminishing Marginal Product Diminishing marginal product is the property whereby the marginal product of an input declines as the quantity of the input increases