第五章微觀經(jīng)濟(jì)學(xué)成本論ppt課件

1、第五章 本錢實(shí)際CH5 The Cost TheoryCONTENTS第一節(jié) 本錢的概念第二節(jié) 短期本錢實(shí)際第三節(jié) 長(zhǎng)期本錢實(shí)際第一節(jié) 本錢的概念5-1 The Concept of Cost一、時(shí)機(jī)本錢opportunity cost是指假設(shè)一定消費(fèi)要素被用來(lái)消費(fèi)某種產(chǎn)品，便放棄了用在其他用途上的能夠獲得的收益，這筆收益就是消費(fèi)這種產(chǎn)品的時(shí)機(jī)本錢。二、顯本錢與隱本錢1、顯本錢explicit cost指廠商購(gòu)買消費(fèi)要素支付貨幣所構(gòu)成的本錢，是一種會(huì)計(jì)本錢。2、隱本錢implicit cost隱本錢指廠商運(yùn)用自有消費(fèi)要素而支付的費(fèi)用。兩者區(qū)別:購(gòu)買的消費(fèi)要素的一切權(quán)歸誰(shuí)？三、利潤(rùn)profit總

2、本錢=顯本錢+隱本錢經(jīng)濟(jì)利潤(rùn)=總收益總本錢，簡(jiǎn)稱“利潤(rùn)經(jīng)濟(jì)利潤(rùn)與會(huì)計(jì)利潤(rùn)的區(qū)別正常利潤(rùn)：廠商對(duì)本人所提供的企業(yè)家才干所支付的報(bào)酬，是隱本錢的一種。會(huì)計(jì)利潤(rùn)=總收益顯本錢經(jīng)濟(jì)利潤(rùn)=總收益顯本錢隱本錢。不包括正常利潤(rùn)總收益經(jīng)濟(jì)學(xué)家眼中的利潤(rùn)會(huì)計(jì)師眼中的利潤(rùn)經(jīng)濟(jì)利潤(rùn)與會(huì)計(jì)利潤(rùn)的區(qū)別與聯(lián)絡(luò)顯性本錢會(huì)計(jì)本錢 (只需顯性本錢)TotalRevenue經(jīng)濟(jì)學(xué)家眼中的利潤(rùn)會(huì)計(jì)師眼中的利潤(rùn)經(jīng)濟(jì)利潤(rùn)與會(huì)計(jì)利潤(rùn)的區(qū)別與聯(lián)絡(luò)顯性本錢會(huì)計(jì)本錢 (只需顯性本錢)會(huì)計(jì)利潤(rùn)TotalRevenue經(jīng)濟(jì)學(xué)家眼中的利潤(rùn)會(huì)計(jì)師眼中的利潤(rùn)經(jīng)濟(jì)利潤(rùn)與會(huì)計(jì)利潤(rùn)的區(qū)別與聯(lián)絡(luò)隱性本錢包括正常利潤(rùn)顯性本錢會(huì)計(jì)本錢 (只需顯性本錢)會(huì)計(jì)利潤(rùn)To

3、talRevenue經(jīng)濟(jì)學(xué)家眼中的利潤(rùn)會(huì)計(jì)師眼中的利潤(rùn)經(jīng)濟(jì)利潤(rùn)與會(huì)計(jì)利潤(rùn)的區(qū)別與聯(lián)絡(luò)經(jīng)濟(jì)利潤(rùn)隱性本錢包括正常利潤(rùn)顯性本錢會(huì)計(jì)本錢 (只需顯性本錢)會(huì)計(jì)利潤(rùn)TotalRevenue經(jīng)濟(jì)學(xué)家眼中的利潤(rùn)會(huì)計(jì)師眼中的利潤(rùn)經(jīng)濟(jì)利潤(rùn)與會(huì)計(jì)利潤(rùn)的區(qū)別與聯(lián)絡(luò)2022/7/1712例：會(huì)計(jì)師的算法經(jīng)濟(jì)學(xué)家的算法項(xiàng) 目數(shù) 量項(xiàng) 目數(shù) 量銷售收益原材料費(fèi)用水電費(fèi)工資銀行利息 300000 130000 10000 50000 10000銷售收益原材料費(fèi)用水電費(fèi)工資銀行利息 300000 130000 10000 50000 10000隱含租金隱含利息隱含工資 50000 10000 40000會(huì)計(jì)成本 200000

4、經(jīng)濟(jì)成本 300000會(huì)計(jì)利潤(rùn) 100000經(jīng)濟(jì)利潤(rùn) 0第二節(jié) 短期本錢實(shí)際5-2 The Short-run Cost Theory一、短期總產(chǎn)量曲線與短期總本錢曲線From TPL to STC,2022/7/17151、消費(fèi)函數(shù)、本錢函數(shù)與本錢方程消費(fèi)函數(shù)：描畫的是一定技術(shù)條件下要素與最大產(chǎn)量間的技術(shù)關(guān)系。本錢函數(shù)：建立在技術(shù)關(guān)系之上的本錢與產(chǎn)量間的經(jīng)濟(jì)關(guān)系。本錢方程：表示消費(fèi)本錢與消費(fèi)要素的投入量之間的關(guān)系。2、短期總本錢函數(shù)STCQ2022/7/1717由短期總產(chǎn)量曲線推導(dǎo)短期總本錢曲線(b) 短期總本錢曲線Cost500200STC(Q) w L(Q) Fixedcost r K

5、25050125150125(a) 總產(chǎn)量曲線L100 50 2530691215150 QQ2022/7/1718二、短期總本錢和擴(kuò)展線的關(guān)系oL123A2E3K3A3A1B1B2B3K2K1L1L2L3E2E1K擴(kuò)展線短期總本錢大于或者等于長(zhǎng)期總本錢擴(kuò)展線是斜率等于本錢線的等斜線。三、 短期本錢曲線一、七種短期本錢1. 短期總本錢(TC、TFC、TVC)To be continued2、短期平均本錢1ACQ=TC/Q2AFCQ=TFC/Q3AVCQ=TVC/QTo be continued3. 邊沿本錢：MC = Marginal CostTFC = Total Fixed CostsTV

6、C = Total Variable CostsAVC = Average Variable CostsTC = Total CostsATC = Average Total Costs七種短期本錢的縮寫方式AFC = Average Fixed Costs二、七種短期本錢的幾何圖形CQCQTFCCQTFCTVCTCa. 總不變本錢曲線b. 總可變本錢曲線c. 總本錢曲線To be continuedCQCQCQCQAFCAVCACMCd. 平均不變本錢曲線f. 平均總本錢曲線e. 平均可變本錢曲線g. 邊沿本錢曲線三七種短期本錢曲線的綜合圖平均本錢等于總本錢曲線上各點(diǎn)與原點(diǎn)連線的斜率；邊沿本

7、錢等于總本錢曲線上各點(diǎn)切線的斜率。留意“拐點(diǎn)。2022/7/1726短期本錢曲線綜合圖示COQOCQTFCAFCTVCAVCTCACMCTC與TVC都隨Q的添加而添加，兩線平行，其間隔就是TFCAC與AVC的間隔隨Q的增大而越來(lái)越近，其緣由在于AFC的遞減。AMC相交于AVC的最低點(diǎn)。此時(shí)從原點(diǎn)出發(fā)到AVC曲線A點(diǎn)的射線與其切線重合。MC相交于AC的最低點(diǎn)。此時(shí)從原點(diǎn)出發(fā)到AC曲線B點(diǎn)的射線與其切線重合。BD與MC曲線的最低點(diǎn)D相對(duì)應(yīng)，TC和TVC都出現(xiàn)拐點(diǎn)，從此它們上升的斜率變大。TFC與Q無(wú)關(guān)，AFC隨著Q的添加而遞減。CD綜合圖的分解之一：TC、TFC與TVC參與 TFC 到 TVC 意

8、味著在總可變本錢曲線上參與一樣的固定本錢量。所以，總本錢曲線與總可變本錢曲線外形一樣，只是高出一個(gè)等于總不變本錢TFC的量。綜合圖的分解之二：AC、AFC與AVC由于 AFC 隨Q的添加而下降，不斷遞減的本錢量參與 AVC得到ATC ，兩者間隔隨Q的增大而越來(lái)越近。2022/7/1729綜合圖的分解之三：AC、AVC與MC假設(shè)MC低于AC、AVC，AC、AVC下降；反之那么反之。MC曲線與AC、AVC曲線相交于各自的最低點(diǎn)。四、由TC曲線到AC曲線和MC曲線平均本錢等于總本錢曲線上各點(diǎn)與原點(diǎn)連線的斜率；邊沿本錢等于總本錢曲線上各點(diǎn)的切線的斜率。2022/7/17311、由TFC曲線推導(dǎo)AFC曲

9、線TFCAFCAFC是TFC上的各點(diǎn)與原點(diǎn)連線的斜率值的軌跡。2022/7/17322、由TVC曲線推導(dǎo)AVC曲線AVC是TVC線上各 點(diǎn)與原點(diǎn)連線的斜 率值的軌跡。A點(diǎn)是AVC的最低 點(diǎn)。ACQTVCAVC3、由TC曲線推導(dǎo)AC曲線AC是TC曲線上 的點(diǎn)與原點(diǎn)連線斜 率值的軌跡。B點(diǎn)是AC的最低 點(diǎn)。ABCQTCACO2022/7/17344、AVC和AC最低點(diǎn)的比較由于TVC的射線與切線重合點(diǎn)在TC之前出現(xiàn)，所以 AVC的最低點(diǎn)在AC之前。AVCACTCTVC5、由TC或者TVC曲線推導(dǎo)MC 曲線MC是TVC TC曲線對(duì)應(yīng)點(diǎn)導(dǎo)數(shù)的軌跡；B點(diǎn)是一重要拐點(diǎn)，它是TVC曲線斜率最小之處，對(duì)應(yīng)B點(diǎn)

10、。CQTVCMCBB0拐點(diǎn)B處一階導(dǎo)數(shù)最小，且二階導(dǎo)數(shù)為零。比較:MC曲線與AC、AVC曲線MC曲線先到達(dá)最低點(diǎn)；MC分別與AVC或 AC曲線在各自最低處相交。QCMCACAVCMarginal Cost = MC Total Fixed Costs = TFCTotal Variable Costs = TVCAverage Variable Costs = AVCTotal Costs = TC Average Total Costs = ATCAverage Fixed Costs = AFCSummary of Definitions. QuantityCosts (dollars)C

11、osts Graphically Presented.QuantityCosts (dollars)TVCVariable CostCosts Graphically Presented.QuantityCosts (dollars)TFCCosts Graphically Presented.QuantityCosts (dollars)TFCCombining with variable cost.Costs Graphically Presented.QuantityCosts (dollars)Costs Graphically Presented.TVCVariable CostQu

12、antityCosts (dollars)Add vertically toget Total CostCosts Graphically Presented.TFCTVCVariable CostQuantityCosts (dollars)TCTotalCostFixed CostCosts Graphically Presented.TVCVariable CostTFCQuantityShort-run average costs (dollars)Plotting Average CostsCosts Graphically Presented.QuantityShort-run a

13、verage costs (dollars)AFCCosts Graphically Presented.QuantityShort-run average costs (dollars)AFCAVCCosts Graphically Presented.QuantityShort-run average costs (dollars)AFCAVCAdd vertically to get.Costs Graphically Presented.QuantityShort-run average costs (dollars)AFCAVCATCCosts Graphically Present

14、ed.QuantityShort-run average costs (dollars)AFCAVCATCPlotting the changesin total cost yields.Costs Graphically Presented.QuantityShort-run average costs (dollars)AFCAVCATCMCCosts Graphically Presented.2022/7/1752五、短期本錢變動(dòng)的決議要素：邊沿報(bào)酬遞減規(guī)律回想：邊沿報(bào)酬遞減規(guī)律MPL先升后降2022/7/1753Total Product, TPQuantity of LaborAv

15、erage Product, AP, andmarginal product, MPQuantity of Labor再閱讀一遍：Law of Diminishing ReturnsMarginalProductAverageProductTotal OutputIncreasingMarginalReturns2022/7/1754Total Product, TPQuantity of LaborAverage Product, AP, andmarginal product, MPQuantity of LaborLaw of Diminishing ReturnsDiminishing

16、MarginalReturnsMarginalProductAverageProductTotal Output2022/7/1755Total Product, TPQuantity of LaborAverage Product, AP, andmarginal product, MPQuantity of LaborTotal OutputMarginalProductAverageProductNegativeMarginalReturnsLaw of Diminishing Returns2022/7/1756MPL與MC的關(guān)系在短期消費(fèi)中， MPL遞增階段對(duì)應(yīng)MC遞減階段； MPL

17、遞減階段對(duì)應(yīng)MC遞增階段； MPL最大值對(duì)應(yīng)MC最小值。2022/7/1757MPL與MC的關(guān)系圖示Quantity of laborCosts (dollars)Average product andmarginal productQuantity of outputProductivity & Cost Curve RelationshipQuantity of laborCosts (dollars)Average product andmarginal productQuantity of outputMPMCProductivity & Cost Curve Relationship

18、Quantity of laborCosts (dollars)Average product andmarginal productQuantity of outputMPAPMCAVCProductivity & Cost Curve Relationship六短期產(chǎn)量曲線與短期本錢曲線之間的關(guān)系短期消費(fèi)函數(shù)短期本錢函數(shù)為1、邊沿產(chǎn)量和邊沿本錢246MPL0 4 10369MCCQL根據(jù)邊沿本錢定義，得：2022/7/1763Quantity of outputMPMC邊沿產(chǎn)量曲線與邊沿本錢曲線之間的關(guān)系QC00LQ邊沿報(bào)酬遞減規(guī)律決議了曲線的外形！APAVC2、平均產(chǎn)量和平均可變本錢La

19、bor246MPAPLabor0 4 10369MCAVCCACQTFC短期消費(fèi)函數(shù)和短期本錢函數(shù)之間的對(duì)應(yīng)關(guān)系QL0TPL QLMPLAPLQCACAVCCQTCTVC0(a)(b)(c)(d)MC邊沿本錢處于上升階段，平均可變本錢也越過(guò)最低點(diǎn)，處于遞增形狀TFC短期消費(fèi)函數(shù)和短期本錢函數(shù)之間的對(duì)應(yīng)關(guān)系QL0TPL QLMPLAPLQCACAVCCQTCTVC0(a)(b)(c)(d)MC第二階段：經(jīng)濟(jì)區(qū)域2022/7/1767Marginal Cost = MC Total Fixed Costs = TFCTotal Variable Costs = TVCAverage Variabl

20、e Costs = AVCTotal Costs = TC Average Total Costs = ATCAverage Fixed Costs = AFCSummary of Definitions. 2022/7/1768QuantityCosts (dollars)Costs Graphically Presented.2022/7/1769QuantityCosts (dollars)TVCVariable CostCosts Graphically Presented.2022/7/1770QuantityCosts (dollars)TFCCosts Graphically P

21、resented.2022/7/1771QuantityCosts (dollars)TFCCombining with variable cost.Costs Graphically Presented.2022/7/1772QuantityCosts (dollars)Costs Graphically Presented.TVCVariable Cost2022/7/1773QuantityCosts (dollars)Add vertically toget Total CostCosts Graphically Presented.TFCTVCVariable Cost2022/7/

22、1774QuantityCosts (dollars)TCTotalCostFixed CostCosts Graphically Presented.TVCVariable CostTFC2022/7/1775QuantityShort-run average costs (dollars)Plotting Average CostsCosts Graphically Presented.2022/7/1776QuantityShort-run average costs (dollars)AFCCosts Graphically Presented.2022/7/1777QuantityS

23、hort-run average costs (dollars)AFCAVCCosts Graphically Presented.2022/7/1778QuantityShort-run average costs (dollars)AFCAVCAdd vertically to get.Costs Graphically Presented.2022/7/1779QuantityShort-run average costs (dollars)AFCAVCATCCosts Graphically Presented.2022/7/1780QuantityShort-run average

24、costs (dollars)AFCAVCATCPlotting the changesin total cost yields.Costs Graphically Presented.2022/7/1781QuantityShort-run average costs (dollars)AFCAVCATCMCCosts Graphically Presented.第三節(jié) 長(zhǎng)期本錢實(shí)際5-3 The Long-run Cost Theory2022/7/1783Long-run or Short-run Cost？2022/7/1784LTC曲線、LAC曲線和LMC曲線總本錢平均本錢邊沿本錢產(chǎn)

25、量產(chǎn)量ab0LACLMCLTC一、LTC函數(shù)和LTC曲線由長(zhǎng)期消費(fèi)函數(shù)和本錢方程，得最優(yōu)消費(fèi)規(guī)模選擇和LTC曲線每條STC曲線代表一種消費(fèi)規(guī)模。a、b、c是STC曲線與LTC曲線的切點(diǎn)，表示不同產(chǎn)量下的最低總本錢。STC1STC2STC3LTC0QCdeba cQ1Q2Q32022/7/1787LTC曲線LTC線是STC線的包絡(luò)線。 包絡(luò)線 envelope-curve 是指LTC線把無(wú)數(shù)條STC線包圍起來(lái)的連線。在包絡(luò)線上，每一條STC線與LTC線不相交但相切。擴(kuò)展線和LTC曲線oA2A3A1KB1B2B3LowOB3=rOA3C50100150QE3E2E1擴(kuò)展線1=503=1502=10

26、0RLTCwOB2=rOA2wOB1=rOA12022/7/1789REVIEW：擴(kuò)展線和STCoL123A2E3K3A3A1B1B2B3K2K1L1L2L3E2E1K擴(kuò)展線STCLTC擴(kuò)展線是斜率等于本錢線的等斜線。二、長(zhǎng)期平均本錢2022/7/1791LAC曲線的推導(dǎo)一LTC曲線上各點(diǎn)與原點(diǎn)的連線的斜率值，即為L(zhǎng)AC曲線。00CCQQLTCLACBAABCCLAC曲線的推導(dǎo)二LAC曲線是無(wú)數(shù)條SAC曲線的包絡(luò)線。0QCSAC1SAC2SAC3C1Q1Q2Q1C2Q2C3Q3CostsOutputFor every plant capacity size. there is a short-

27、run AC curve and every AC has a minimum cost每條SAC曲線代表一種規(guī)模的消費(fèi)平均本錢COutputAn infinite number of such costcurves can be constructed.無(wú)數(shù)不同規(guī)模的SAC曲線LAC與SAC最低點(diǎn)的右邊相切LAC與SAC最低點(diǎn)的左邊相切The Long-run AC just “envelopesall of the short-run AC curvesCOutput構(gòu)成LAC曲線LAC曲線是SAC曲線的包絡(luò)線：SAC曲線與LAC曲線切點(diǎn)的連線。留意：LAC曲線不一定是SAC曲線的最低點(diǎn)連

28、線。LACOutput分析LAC曲線的外形CLAC曲線是條“U型曲線，表示在企業(yè)消費(fèi)擴(kuò)張的開場(chǎng)階段，由于擴(kuò)展消費(fèi)規(guī)模而使經(jīng)濟(jì)效益得到提高，此為規(guī)模經(jīng)濟(jì)內(nèi)在經(jīng)濟(jì)；然后，隨著企業(yè)規(guī)模的擴(kuò)展，經(jīng)濟(jì)效益下降，此為規(guī)模不經(jīng)濟(jì)內(nèi)在不經(jīng)濟(jì)。規(guī)模經(jīng)濟(jì)規(guī)模不經(jīng)濟(jì)2022/7/1797規(guī)模經(jīng)濟(jì)economies of Scale的緣由 不可分性投入本錢的分?jǐn)偼度氲膶I(yè)化2022/7/1798不可分性投入本錢的分?jǐn)傄粋€(gè)計(jì)算機(jī)芯片公司中的無(wú)菌車間、精細(xì)儀器和檢驗(yàn)設(shè)備；船商橫渡大西洋，將電視機(jī)從日本運(yùn)往美國(guó)所運(yùn)用的大型輪船；比薩餅店運(yùn)用的烤爐；有線電視公司在其領(lǐng)域內(nèi)鋪設(shè)的電纜；嚇跑海獅的假食人鯨模具。2022/7/1799投入的專業(yè)化分工提高效率亞當(dāng)斯密Adam Smith，The Wealth of NationsNew York：The Modern Library，1937，pp.4-5.2022/7/17100規(guī)模不經(jīng)濟(jì)Diseconomies of Scale的緣由協(xié)調(diào)問題遞增的投入本錢2022/7/17101