chap_7课件.ppt

Chapter 7;Topics to be Discussed;Topics to be Discussed;Introduction;Measuring Cost:Which Costs Matter?;机会成本.Opportunity cost. 未能使企业资源投入最高价值使用时,与放弃的机会相联系的成本. Cost associated with opportunities that are foregone when a firm’s resources are not put to their highest-value use.;例子 An Example 厂商拥有自己的大楼,无需为使用办公室而交租金. A firm owns its own building and pays no rent for office space 这意味着办公室成本为0吗? Does this mean the cost of office space is zero?;沉淀成本 Sunk Cost 已经发生但无法收回的费用 Expenditure that has been made and cannot be recovered 不影响企业的决策(因为无法收回). Should not influence a firm’s decisions. ;厂商支付$500,000 购买了一栋大楼的期权. A firm pays $500,000 for an option to buy a building. 大楼的成本是5百万美元,或总成本是5.5百万美元.(沉淀成本不影响本期决策)The cost of the building is $5 million or a total of $5.5 million. 厂商发现了另一大楼,总成本5.25百万美元. The firm finds another building for $5.25 million. 厂商应当买哪一栋大楼? Which building should the firm buy?;Choosing the Locationfor a New Law School Building;拥有在芝加哥的土地Land owned in Chicago 必须购买在伊凡斯顿市的土地Must purchase land in Evanston 若不考虑城区土地的机会成本(即能被出售做什么),芝加哥的土地可能显得更便宜.Chicago location might appear cheaper without considering the opportunity cost of the downtown land (i.e. what it could be sold for); 芝加哥的地点选择—很贵Chicago location chosen--very costly 这个选址决策若有某些与在芝加哥相关的内在价值,是合理的 Justified only if there is some intrinsic values associated with being in Chicago 如果不是,若这是基于城区土地”免费”的假设,它是无效率的决策.If not, it was an inefficient decision if it was based on the assumption that the downtown land was “free”;总产出是可变投入和不变投入的函数Total output is a function of variable inputs and fixed inputs. 因此,生产总成本等于固定成本(固定投入的成本)加可变成本(可变投入的成本):;固定成本Fixed Cost 不随产出水平而变化Does not vary with the level of output 可变成本Variable Cost 随着产出水平变化而变化(二者区分:时间长短)Cost that varies as output varies;固定成本Fixed Cost 经营中的企业,不管产出多少都要支付的成本(完全倒闭时才没有)Cost paid by a firm that is in business regardless of the level of output 沉淀成本Sunk Cost 已经发生,无法收回 Cost that have been incurred and cannot be recovered;个人电脑:大部分成本是可变成本Personal Computers: most costs are variable