工程经济分析chapter_2

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Engineering Economy , Fifteenth Edition

Engineering Economy

工程经济学

Chapter 2: Cost Concepts and Design Economics

第二章：成本概念和经济性设计

Engineering Economy , Fifteenth Edition

The objective of Chapter 2 is to

analyze short-term alternatives when the time value of money is not a factor.•学习目的

–描述贯穿本书的一些基本的成本术语和成本概念–阐明在工程经济分析和决策中应当如何应用这些概念–在不考虑货币时间价值时的方案分析方法

Engineering Economy , Fifteenth Edition

讨论主题

•固定成本、可变成本、

增量成本

•直接成本、间接成本、

管理费用

•付现成本与账面成本

•沉没成本与机会成本

•寿命周期成本•总体经济环境•价格需求关系•总收益函数•盈亏平衡关系•利润最大化/成本最小化•成本驱动的设计优化•静态经济研究•案例研究——日间行驶用灯

Engineering Economy , Fifteenth Edition

Costs can be categorized in several

different ways.

•Fixed cost （固定成本）: unaffected by changes in activity level

•Variable cost （可变成本）: vary in total with the quantity of output (or similar measure of activity)

•Incremental cost （增量成本）: additional cost resulting from increasing output of a system by one (or more) units

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Engineering Economy , Fifteenth Edition

More ways to categorize costs

•Direct cost : can be measured and allocated to a specific work activity

•直接成本是指那些能够被合理计算出并且合理分配给某个特定的产出或者工作活动的成本。

•Indirect cost （间接成本）: difficult to attribute or allocate to a specific output or work activity (also overhead （工厂管理成本）or burden （一般成本）)

•间接成本由除直接劳动力成本或直接原材料成本以外的工厂运营成本构成。

•Standard cost : cost per unit of output, established in advance of production or service delivery

•标准成本的主要作用：成本预测，绩效评价，产品定价，价值估算

Engineering Economy , Fifteenth Edition

We need to use common cost terminology.

•Cash cost: a cost that involves a payment of cash.•付现成本是指与支付现金有关的成本。•Book cost: a cost that does not involve a cash transaction but is reflected in the accounting system.•账面成本是那些不涉及现金支付的成本，例如使用厂房和设备等资产的折旧费用。

•Sunk cost: a cost that has occurred in the past and has no relevance to estimates of future costs and revenues related to an alternative course of action.

•沉没成本是指发生在过去并与方案实施的未来收入和成本估计无关的成本。