Chap13生产成本.pptVIP

生产成本 The Costs of Production 生产成本The Costs of Production 供给定律The Law of Supply: 当某一物品的价格更高时，企业愿意生产和销售的该种物品会更多。 Firms are willing to produce and sell a greater quantity of a good when the price of the good is high. 其结果就是供给曲线向上倾斜。 This results in a supply curve that slopes upward. 企业的目标 The Firm’s Objective 企业的经济目标是追求利润最大。 The economic goal of the firm is to maximize profits. 企业的总收益、总成本 A Firm’s Total Revenue and Total Cost 总收益（Total Revenue）： 企业因为出售其产出而得到的金额。 The amount that the firm receives for the sale of its output. 总成本（Total Cost）： 企业为购买投入所支付的金额。 The amount that the firm pays to buy inputs. 企业的利润A Firm’s Profit 利润就是企业的总收益减去它的总成本。 Profit is the firm’s total revenue minus its total cost. 利润＝总收益－总成本 Profit = Total revenue -Total cost 作为机会成本的成本Costs as Opportunity Costs 一个企业的生产成本包括其生产物品与服务的所有机会成本。 A firm’s cost of production includes all the opportunity costs of making its output of goods and services. 显性和隐性成本 Explicit and Implicit Costs 企业的生产成本包括显性成本和隐性成本。 A firm’s cost of production include explicit costs and implicit costs. 显性成本包括对生产要素直接的资金支出。 Explicit costs involve a direct money outlay for factors of production. 隐性成本不涉及直接的资金支出。 Implicit costs do not involve a direct money outlay. 经济利润和会计利润 Economic Profit versus Accounting Profit 经济学家衡量的是企业的经济利润，它是总收益减去所有的机会成本（显性和隐性的）。 Economists measure a firm’s economic profit as total revenue minus all the opportunity costs (explicit and implicit). 会计师衡量的是会计利润，它是企业的总收益仅减去显性成本。也即他们忽略了隐性成本。 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. 经济利润和会计利润 Economic Profit versus Accounting Profit 当总收益超过显性和隐性成本之和，企业就获得了经济利润。 When total revenue exceeds both explicit and implicit costs, the firm earns economic profit. 经济利润小于会计利润。 Economic profit is smaller than accounting profit. 经济利润和会计利润 Economic Profit versus Accounting Profit 例：