第7章成本分析薩繆爾遜經(jīng)濟(jì)學(xué)第十八版微觀經(jīng)濟(jì)學(xué)

本錢分析第7章1本錢的經(jīng)濟(jì)分析7.12短期Theshortrun:Theperiodinwhichfirmscanadjustproductiononlybychangingvariablefactorssuchasmaterialsandlaborbutcannotchangefixedfactorssuchascapital.3固定本錢Thecostrelatedtofixedfactorsiscalledfixedcost(固定本錢，不變本錢).Afirm’sfixedcosts,sometimescalled“overhead〞(企業(yè)普通管理費(fèi)用)or“sunkcosts〞(沉入本錢),mustbepaidevenifthefirmproducesnooutput,andtheywillnotchangeifoutputchanges.4變動(dòng)本錢Thecostrelatedtovariablefactorsiscalledvariablecost(變動(dòng)本錢，可變本錢).Variablecostsarethosewhichvaryasoutputchanges.Bydefinition,VCbeginsatzerowhenqiszero.5總本錢是可到達(dá)的最小本錢Totalcostrepresentsthelowesttotaldollarexpenseneededtoproduceeachlevelofoutputq.闡明：與消費(fèi)函數(shù)的處置類似，總本錢也是指給定產(chǎn)量時(shí)的最小本錢，目的是為了讓函數(shù)關(guān)系具有獨(dú)一性。6Totalcostinshortrun:inlongrun:TotalcostVariablecost=FixedcostVariablecost+7(1)(2)(3)(4)QuantityFixedcostVariablecostTotalcost=(2)+(3)qFC($)VC($)TC($)055055155308525555110355751304551051605551552106552252808邊沿本錢Theconceptofmarginalcostisoneofthemostessentialinmicroeconomics.Marginalcost(MC)denotestheextraoradditionalcostofproducing1extraunitofoutput.9Foranairlineflyingplaneswithemptyseats,theaddedcostofanotherpassengerisquitelow.Butonahotsummerday,wheneveryone’sconditionersarerunning,theaddedelectricpowercomesatahighmarginalcost.10邊沿本錢的計(jì)算(1)(2)(3)OutputTotalcostMarginalcostQTC($)MC($)0551852110313041605210302520305011利用變動(dòng)本錢計(jì)算邊沿本錢(1)(2)(3)OutputVariablecostMarginalcostQVC($)MC($)0013025537541055155302520305012MC=TCq+1－TCq=(VCq+1＋FC)－(VCq＋FC)=VCq+1－VCq數(shù)學(xué)推導(dǎo)為什么可以用變動(dòng)本錢來(lái)計(jì)算邊沿本錢：13總本錢和邊沿本錢的關(guān)系OutputTotalcostOutputMarginalcost14平均本錢Averagecost(orunitcost)=totalcostoutput=TCq=ACAveragefixedcost=fixedcostoutput=FCq=AFCAveragevariablecost=variablecostoutput=VCq=AVC15總本錢、固定本錢和變動(dòng)本錢TotalcostVariablecostFixedcostQuantityCost16平均本錢和邊沿本錢QuantityAverageandmarginalcostMCACAVCAFC平均本錢最小平均變動(dòng)本錢最小17平均本錢與邊沿本錢的關(guān)系本錢產(chǎn)量邊沿本錢平均本錢平均本錢最低點(diǎn)邊沿本錢曲線自下而上穿越平均本錢曲線的最低點(diǎn)。18平均本錢>邊沿本錢本錢產(chǎn)量邊沿本錢平均本錢邊沿本錢＜平均本錢,平均本錢隨著產(chǎn)量添加而向下。16元2212元19平均本錢<邊沿本錢本錢產(chǎn)量邊沿本錢平均本錢17元邊沿本錢＞平均本錢,平均本錢隨著產(chǎn)量添加而向上。23元5020邊沿本錢和平均本錢的關(guān)系A(chǔ)Cq+1=ACq×q＋MCq＋1=ACq×(q＋1)＋MC－ACqq＋1=ACq＋MC－ACqq＋121小結(jié)IfMC>AC,thenACisrising.IfMC=AC,thenACisatitslowpoint.IfMC<AC,thenACisfalling.QuantityACandMC=ACq＋MC－ACqq＋1ACq+1AC22邊沿本錢和平均變動(dòng)本錢的關(guān)系A(chǔ)VCq+1=AVCq×q＋MCq＋1=AVCq×(q＋1)＋MC－AVCqq＋1=AVCq＋MC－AVCqq＋123小結(jié)IfMC>AVC,thenAVCisrising.IfMC=AVC,thenAVCisatitslowpoint.IfMC<AVC,thenAVCisfalling.QuantityACandMC=AVCq＋MC－AVCqq＋1AVCq+1AVC24斜率和邊沿本錢的關(guān)系TangentlineTotalcostcurve1unitofoutputMarginalcosta25產(chǎn)量與本錢之間的聯(lián)絡(luò)Thecostcurveforafirmdependsverycloselyon①thepricesofinputsand②thefirm’sproductionfunction.Ifyouknowfactorpricesandtheproductionfunction,youcancalculatethecostcurve.26(1)(2)(3)(4)(5)(6)OutputLandLaborRentWageTotalcost(tons)(acres)(workers)($/acre)($/worker)($)01005.555511065.55?210115.55110310155.55130410215.55160510315.55?610455.55280710635.55370810855.554808521027報(bào)酬遞減和U形本錢曲線LaborMarginalproductoflaborMarginalcostOutputABDABDMCACIntheshortrun:28最小本錢規(guī)那么Toagivenoutput:MarginalproductofinputAPriceofinputA=MarginalproductofinputBPriceofinputB=……29等邊沿原理Thisgivesyouthemarginalproductperdollarofoutput.EquimarginalPrinciple30替代規(guī)那么Ifthepriceofonefactorfallswhileallotherfactorpricesremainthesame,firmswillprofitbysubstitutingthenow-cheaperfactorforalltheotherfactors.MPofLaborPriceofLabor=MPofCapitalPriceofCapital31背景知識(shí)在資本主義由工場(chǎng)手工業(yè)向大機(jī)器消費(fèi)過渡的歷史時(shí)期，由于機(jī)器操作的簡(jiǎn)單性，女工、童工參與勞動(dòng)行列，勞動(dòng)供應(yīng)添加。與此同時(shí)，大機(jī)器消費(fèi)要求相對(duì)較多的資本，資本的供應(yīng)相對(duì)稀缺。這是導(dǎo)致工人當(dāng)時(shí)生活貧困的主要緣由。當(dāng)資本不斷積累，而消費(fèi)又要求較為復(fù)雜的勞動(dòng)技藝時(shí)，在要素市場(chǎng)上，資本不能夠總是處于有利的競(jìng)爭(zhēng)位置。32短期本錢與長(zhǎng)期本錢的關(guān)系本錢產(chǎn)量長(zhǎng)期平均本錢1畝地2畝地4畝地3畝地1畝地更有利2畝地更有利3畝地更有利4畝地更有利33規(guī)模經(jīng)濟(jì)與規(guī)模不經(jīng)濟(jì)本錢產(chǎn)量長(zhǎng)期平均本錢規(guī)模經(jīng)濟(jì)規(guī)模不經(jīng)濟(jì)34經(jīng)濟(jì)本錢和企業(yè)會(huì)計(jì)7.235經(jīng)濟(jì)本錢和會(huì)計(jì)本錢經(jīng)濟(jì)本錢〔economiccost〕：投入消費(fèi)的一切資源的時(shí)機(jī)本錢。會(huì)計(jì)本錢〔accountingcost〕：按照會(huì)計(jì)規(guī)那么計(jì)算的本錢在會(huì)計(jì)帳面上顯示出來(lái)的經(jīng)濟(jì)本錢稱為外顯〔顯性〕本錢〔explicitcosts〕，在會(huì)計(jì)帳面上不能顯示出來(lái)的經(jīng)濟(jì)本錢稱為內(nèi)含〔隱性〕本錢〔implicitcosts〕。36經(jīng)濟(jì)利潤(rùn)經(jīng)濟(jì)本錢=外顯本錢+內(nèi)含本錢=時(shí)機(jī)本錢經(jīng)濟(jì)利潤(rùn)=銷售收入–經(jīng)濟(jì)本錢經(jīng)濟(jì)利潤(rùn)是計(jì)入了一切運(yùn)用的資源代價(jià)后的純收益。37一個(gè)體飯館業(yè)主運(yùn)用本人的店面，1年盈利3萬(wàn)元，這個(gè)3萬(wàn)元稱之為會(huì)計(jì)利潤(rùn)。假設(shè)不開飯館，在一切可選任務(wù)中最高可賺得2萬(wàn)元，人力的經(jīng)濟(jì)本錢就是2萬(wàn)元。假設(shè)店面用于出租可以獲得1.5萬(wàn)元租金，那么店面的經(jīng)濟(jì)本錢就是1.5萬(wàn)元。思索到經(jīng)濟(jì)本錢后，這個(gè)個(gè)體飯館業(yè)主的經(jīng)濟(jì)利潤(rùn)為－0.5萬(wàn)元。38收益表(1)Netsales$250,000Lesscostofgoodssold:(2)Materials$50,000(3)Laborcost90,000(4)Miscellaneousoperatingcosts10,000(5)Lessoverheadcosts:(6)Sellingandadministrativecosts15,000(7)Rentforbuilding5,000(8)Depreciation15,000(9)Operatingexpenses$185,000185,000(10)Netoperatingincome$65,00039收益表(10)Netoperatingincome$65,000Less:(11)interestchargesonequipmentloan6,000(12)Stateandlocaltaxes4,000(13)Netincomebeforeincometaxes$55,000(14)Less:Corporationincometaxes18,000(15)Netincome(orprofit)aftertaxes$37,000(16)Less:Dividendspaidoncommonstock15,000(17)Additionorretainedearnings$22,00040Thedepreciationistakeninannualaccountingchargesovertheasset’saccountinglifetime折舊$10,000$10,000$10,000$10,000$10,000$10,000$10,000$10,000$10,000$10,000∑depreciation=thecapitalgood’shistoricalcostorpurchaseprice.Depreciation=theannualcostofacapitalinputthatacompanyactuallyownsitself.41資產(chǎn)負(fù)債表AssetsLiabilitiesandnetworthLiabilitiesCurrentassets:Currentliabilities:Cash$20,000Accountspayable$20,000Inventory80,000Notespayable30,000Fixedassets:Long-termliabilities:Equipment150,000Bondspayable100,000Buildings100,000

NetworthStockholders’equity:________

Commonstock200,000Total$350,000Total$350,00042關(guān)于資產(chǎn)負(fù)債表Theincomestatementmeasurestheflowsintoandoutofthefirm,whilethebalancesheetmeasuresthestocksofassetsandliabilitiesattheendoftheaccountingyear.Abalancesheetmustalwaysbalance:Totalassets=totalliabilities+networth43例子Supposetotalassetsaredown$40,000;liabilitiesremainunchanged.Thismeanstotalnetworthhasdecreasedby$40,000,andshouldwritenetworthdownfromtheprevious$200,000toonly$160,000.AssetsLiabilitiesandnetworthLiabilities$40,000NetworthCommonstock$40,00044會(huì)計(jì)慣例Thevalueplacedonalmosteveryitemreflectsitshistoricalcosts.45闡明“收入表〞是描畫一指定會(huì)計(jì)時(shí)間段中貨幣流入和流出企業(yè)的情況?！百Y產(chǎn)負(fù)債表〞是指在某一特定的會(huì)計(jì)時(shí)辰，企業(yè)的資產(chǎn)、負(fù)債和一切者權(quán)益情況。總之，“收入表〞是對(duì)一時(shí)段而言的，“資產(chǎn)負(fù)債表〞是對(duì)一時(shí)點(diǎn)而言的。46時(shí)機(jī)本錢7.347時(shí)機(jī)本錢Theopportunitycost(時(shí)機(jī)本錢)isthevalueofthegoodandserviceforgone(放棄).Theopportunitycostincludesallconsequences(結(jié)果),whethertheyreflectexplicitmonetarytransactions(貨幣買賣)ornot.48Theimmediatedollarcostofgoingtoamovieinsteadofreadingyoureconomicstextbookisthepriceofthemovieticket.Theopportunitycostalsoincludesthepossibilityofgainingabetterunderstandingofmicroeconomicsandthereforebecomingmoresuccessfulinbusiness.49問題WhydothestudentswatchmoreTVtheweekafterexamsthantheweekbeforeexams?50市場(chǎng)價(jià)錢與時(shí)機(jī)本錢在一個(gè)良好運(yùn)轉(zhuǎn)的市場(chǎng)上，價(jià)錢等于時(shí)機(jī)本錢。$25.02(Marketprice)$25.01(Opportunitycost)$24.9851消費(fèi)、本錢實(shí)際和企業(yè)決策附錄52消費(fèi)函數(shù)的數(shù)值例子Q=1002LAQ=output;L=labor;A=land.Theproductionfunctionisaconstant-returns-to-scaleproductionfunction,aspecialcaseoftheCobb-Douglasproductionfunction.533464906006927758463164485486327057752824004905646326922453464234905486002002823464004484901412002452823163466543210123456ConstantreturnstoscaleLaborLand543464906006927758463164485486327057752824004905646326922453464234905486002002823464004484901412002452823163466543210123456DiminishingmarginalproductoflaborLaborLand8264544842553464906006927758463164485486327057752824004905646326922453464234905486002002823464004484901412002452823163466543210123456DiminishingmarginalproductoflandLaborLand5258677710156給定產(chǎn)量的最低要素本錢組合(1)(2)(3)(4)InputCombinationTotalcostTotalcostLaborLandPL=$2PL=$2LAPA=$3PA=$1A1620?B2313?C3212?D6115?57給定產(chǎn)量的最低要素本錢組合(1)(2)(3)(4)InputCombinationTotalcostTotalcostLaborLandPL=$2PL=$2LAPA=$3PA=$1A162