Ch07_Pindyck生产成本

• 什么成本是固定的，什么是可变的，和时间长短有关 • 在短期内大多数成本固定 • 长期内大多数成本可变
Chapter 7Leabharlann 12固定成本与沉没成本
• 他们经常被混淆 • Fixed Cost
• 在企业经营中必须支付的成本，与产出水平无关 • 影响企业决策 • Sunk Cost • 已经发生无法收回的成本。不影响决策 • 将沉淀成本按摊销方式处理。不区分沉淀成本和固定成本
Chapter 7
14
平均成本
• Average Total Cost (ATC)
• Cost per unit of output • Also equals average fixed cost (AFC) plus average variable cost (AVC)
Chapter 7
• It is clear that if a firm has to rent equipment or buildings, the rent they pay is a cost
• What if a firm owns its own equipment or building?
• How are costs calculated here?
Ch07_Pindyck生产成 本
2020年7月11日星期六
Topics to be Discussed
• 衡量成本? • 短期成本 • 长期成本 • 长期和短期成本曲线
Chapter 7
2
Topics to be Discussed
• Production with Two Outputs: Economies of Scope规模经济
• Sunk Cost沉没成本 • 已经发生但无法收回的支出 • 在制定未来经济决策时应当忽略它。
Chapter 7
7
Sunk Cost
• Firm buys a piece of equipment that cannot be converted to another use专用设备
• Expenditure on the equipment is a sunk cost
Chapter 7
4
Measuring Cost: Which Costs Matter?
• Accounting Cost会计成本 • 实际发生的费用和固定资产的折旧
• Economic Cost经济成本 • 企业在生产中所使用的资源的成本
Chapter 7
5
Measuring Cost: Which Costs Matter?
decision to buy • What should be considered is
• Spending an additional $5,250,000 or • Spending an additional $5,000,000
Chapter 7
10
Measuring Cost: Which Costs Matter?
Chapter 7
13
边际成本
• Marginal Cost (MC):
• The cost of expanding output by one unit • Fixed costs have no impact on marginal cost, so it can be written as:
• 总成本包括: 1. Fixed Cost固定成本 • Does not vary with the level of output 2. Variable Cost 可变成本 • Cost that varies as output varies
Chapter 7
11
Fixed and Variable Costs
• Has no alternative use so cost cannot be recovered – opportunity cost is zero • Decision to buy the equipment might have been good or bad, but now does
not matter
Chapter 7
8
Prospective Sunk Cost
• An Example
• Firm is considering moving its headquarters • A firm paid $500,000 for an option to buy a building • The cost of the building is $5 million for a total of $5.5 million • The firm finds another building for $5.25 million • Which building should the firm buy?
• Dynamic Changes in Costs: The Learning Curve长期成本曲线
Chapter 7
3
5.1衡量成本
• For a firm to minimize costs, we must clarify what is meant by costs and how to measure them
Chapter 7
9
Prospective Sunk Cost
• Example (cont.) • The first building should be purchased • The $500,000 is a sunk cost and should not be considered in the
• Opportunity cost机会成本
• 企业未将资源用于其他可供选择的最佳用途而放弃的机会相联系的成本
Chapter 7
6
Measuring Cost: Which Costs Matter?
• Although opportunity costs are hidden and should be taken into account, sunk costs should not