微觀經(jīng)濟(jì)學(xué)第7章成本分析ppt課件

1、本錢分析第7章1本錢的經(jīng)濟(jì)分析7.123短期The short run: The period in which firms can adjust production only by changing variable factors such as materials and labor but cannot change fixed factors such as capital.4固定本錢Fixed costs are expenses that must be paid even if the firm produces zero output.A firms fixed costs

2、, sometimes called “overhead (企業(yè)普通管理費(fèi)用) or “sunk costs (沉沒(méi)本錢), must be paid even if the firm produces no output, and they will not change if output changes.5變動(dòng)本錢The cost related to variable factors is called variable cost (變動(dòng)本錢，可變本錢).Variable costs are those which vary as output changes. By definiti

3、on, VC begins at zero when q is zero.6總本錢是可到達(dá)的最小本錢Total cost represents the lowest total dollar expense needed to produce each level of output q. 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，目的是為了讓本錢函數(shù)關(guān)系具有獨(dú)一性。7Totalcostin short run:in long run:TotalcostVariablecost=FixedcostVariablecost+8(1)(2)(3)(4)QuantityFixed

4、 costVariable costTotal cost=(2)+(3)qFC($)VC($)TC($)055055155308525555110355751304551051605551552106552252809邊沿本錢The concept of marginal cost is one of the most essential in microeconomics. Marginal cost (MC) denotes the extra or additional cost of producing 1 extra unit of output.10一個(gè)有空座位的航空公司的飛機(jī)，額

5、外添加一個(gè)旅客的本錢是很低的。但是，在炎熱的夏天，當(dāng)一切的空調(diào)都開(kāi)啟時(shí)，添加一份電的運(yùn)用的本錢是非常高的。邊沿本錢的計(jì)算11(1)(2)(3)OutputTotal costMarginal costQTC($)MC($)05518521103130416052103025203050利用變動(dòng)本錢計(jì)算邊沿本錢12(1)(2)(3)OutputTotal costMarginal costQTC($)MC($)00130255375410551553025203050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：13MC = TCq+1 TCq = (VCq+1FC) (VCqFC)= VCq+1

6、 VCq總本錢和邊沿本錢的關(guān)系1415平均本錢Average cost(or unit cost)=total costoutput=TCq=ACAveragefixed cost=fixed costoutput=FCq=AFCAveragevariable cost=variable costoutput=VCq=AVC16總本錢、固定本錢和變動(dòng)本錢Total costVariable costFixed costQuantityCost平均本錢和邊沿本錢17QuantityAverage and marginal costMCACAVCAFC平均本錢最小平均變動(dòng)本錢最小平均本錢與邊沿本錢

7、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16元2212元邊沿本錢平均本錢,平均本錢曲線隨著產(chǎn)量添加而向下。19平均本錢AC, then AC is rising.If MC=AC, then AC is at its low point.If MCAVC, then AVC is rising.If MC=AVC, then AVC is at its low point.If MCAVC, then AVC is falling.24= AVCqMCAVCqq1AVCq+1QuantityAC an

8、d MCAC25總本錢變動(dòng)本錢邊沿本錢平均本錢平均變動(dòng)本錢數(shù)值計(jì)算的例子固定本錢斜率和邊沿本錢的關(guān)系26Tangent lineTotal cost curve1 unit of outputMarginal costa27產(chǎn)量與本錢之間的聯(lián)絡(luò)The cost curve for a firm depends very closely on the prices of inputs and the firms production function.If you know factor prices and the production function, you can calculate

9、the cost curve.闡明：一個(gè)企業(yè)對(duì)要素市場(chǎng)價(jià)錢的影響可以忽略不計(jì)，因此，通常假定要素的價(jià)錢給定。從消費(fèi)數(shù)據(jù)和投入本錢導(dǎo)出本錢28(1)(2)(3)(4)(5)(6)Output(tons of wheat)Land(acres)Labor(workers)Rent($ per acre)Wage($ per worker)Total cost($)01005.555511065.55?210115.55110310155.55130410215.55160510315.55?610455.552808521029報(bào)酬遞減和U形本錢曲線In the short run:企業(yè)資源最優(yōu)配

10、置規(guī)范企業(yè)資源最優(yōu)配置規(guī)范：最后一單位資源用于各項(xiàng)用途時(shí)帶來(lái)的收益相等。30用途1用途2用途N用途3總資源等邊沿原理的解釋31用途1用途2用途N用途3總資源追加10萬(wàn)元+利潤(rùn)5萬(wàn)元追加10萬(wàn)元+利潤(rùn)8萬(wàn)元 5.萬(wàn)元8萬(wàn)元3萬(wàn)元挪動(dòng)10萬(wàn)元邊沿消費(fèi)力遞減定律減少10萬(wàn)元-利潤(rùn)5.萬(wàn)元減少10萬(wàn)元-利潤(rùn)8.萬(wàn)元 32等邊沿原理This gives you the marginal product per dollar of output.Equimarginal Principle33最小本錢規(guī)那么To a given output:Marginal product of input APrice

11、 of input A=Marginal product of input BPrice of input B=替代規(guī)那么If the price of one factor falls while all other factor prices remain the same, firms will profit by substituting the now-cheaper factor for all the other factors.34MP of LaborPrice of Labor=MP of CapitalPrice of Capital要素的收入短期本錢與長(zhǎng)期本錢的關(guān)系本錢

12、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35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)產(chǎn)量添加使得產(chǎn)品平均本錢降低規(guī)模不經(jīng)濟(jì)產(chǎn)量添加使得產(chǎn)品平均本錢增大36經(jīng)濟(jì)本錢和企業(yè)會(huì)計(jì)7.23738經(jīng)濟(jì)本錢和會(huì)計(jì)本錢經(jīng)濟(jì)本錢economic cost：投入消費(fèi)的一切資源的時(shí)機(jī)本錢。會(huì)計(jì)本錢accounting cost：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explicit costs，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implicit costs。經(jīng)濟(jì)利潤(rùn)經(jīng)濟(jì)本錢 = 外顯本錢 + 內(nèi)

13、含本錢 = 時(shí)機(jī)本錢經(jīng)濟(jì)利潤(rùn) = 銷售收益 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。39一個(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(kāi)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。40收益表41(1)Net sales$250,000Less cost of goods sold:(2) Materials$50,000(3) Labor cost90,000(4) Miscellaneou

14、s operating costs10,000(5)Less overhead costs:(6) Selling and administrative costs15,000(7) Rent for building5,000(8) Depreciation15,000(9)Operating expenses$185,000185,000(10)Net operating income$65,000收益表續(xù)42(10)Net operating income$65,000Less:(11) interest charges on equipment loan6,000(12) State

15、and local taxes4,000(13)Net income before income taxes$55,000(14)Less: Corporation income taxes18,000(15)Net income (or profit) after taxes$37,000(16)Less: Dividends paid on common stock15,000(17)Addition or retained earnings$22,00043折舊$10,000$10,000$10,000$10,000$10,000$10,000$10,000$10,000$10,000$

16、10,000The depreciation is taken in annual accounting charges over the assets accounting lifetimedepreciation = the capital goods historical cost or purchase price.Depreciation = the annual cost of a capital input that a company actually owns itself.資產(chǎn)負(fù)債表44AssetsLiabilities and net worthLiabilitiesCu

17、rrent assets:Current liabilities: Cash$20,000 Accounts payable$20,000 Inventory80,000 Notes payable30,000Fixed assets:Long-term liabilities: Equipment150,000Bonds payable100,000 Buildings100,000 Net worthStockholders equity: Common stock200,000Total$350,000Total$350,00045關(guān)于資產(chǎn)負(fù)債表The income statement

18、measures the flows into and out of the firm, while the balance sheet measures the stocks of assets and liabilities at the end of the accounting year.A balance sheet must always balance:Total assets = total liabilities + net worth例子Suppose total assets are down $40,000; liabilities remain unchanged.

19、This means total net worth has decreased by $40,000, and should write net worth down from the previous $200,000 to only $160,000.46AssetsLiabilities and net worthLiabilities$40,000Net worthCommon stock $40,00047會(huì)計(jì)慣例The most important assumption used in a balance sheet is that the value placed on alm

20、ost every item reflects its historical cost . This differs from the economists concept of “value.財(cái)務(wù)欺詐For example, the inventory of hot-dog buns is valued at the price that was paid for them. A newly purchased fixed asset is valued at its purchase price (this being the historical-cost convention).正是由

21、于兩種能夠的計(jì)價(jià)，為影響收益的會(huì)計(jì)欺詐提供時(shí)機(jī)。4849闡明“收益表是描畫一指定會(huì)計(jì)時(shí)間段中貨幣流入和流出企業(yè)的情況。“資產(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?？傊?，“收益表是對(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。時(shí)機(jī)本錢7.35051時(shí)機(jī)本錢The opportunity cost (時(shí)機(jī)本錢) is the value of the good and service forgone (放棄).The opportunity cost includes all consequences (結(jié)果), whether they reflect explici

22、t monetary transactions (貨幣買賣) or not. 52The immediate dollar cost of going to a movie instead of reading your economics textbook is the price of the movie ticket.The opportunity cost also includes the possibility of gaining a better understanding of microeconomics and therefore becoming more succes

23、sful in business.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。53$25.02 (Market price)$25.01 (Opportunity cost)$24.98消費(fèi)、本錢實(shí)際和企業(yè)決策附錄54消費(fèi)函數(shù)的數(shù)值例子The production function is a constant-returns-to-scale production function, a special case of the Cobb-Douglas production function.55Q = output;L = labor; A = land.5634649060

24、06927758463164485486327057752824004905646326922453464234905486002002823464004484901412002452823163466543210123456Constant returns to scaleLaborLand573464906006927758463164485486327057752824004905646326922453464234905486002002823464004484901412002452823163466543210123456Diminishing marginal product o

25、f laborLaborLand8264544842583464906006927758463164485486327057752824004905646326922453464234905486002002823464004484901412002452823163466543210123456Diminishing marginal product of landLaborLand5258677710159346490600692775846316448548632705775282400490564632692245346423490548600200282346400448490141

26、2002452823163466543210123456LaborLandABCDA、B、C和D點(diǎn)的產(chǎn)量相等。給定產(chǎn)量的最低要素本錢組合60(1)(2)(3)(4)Input CombinationTotal costTotal costLaborLandPL=$2PL=$2LAPA=$3PA=$1A1620?B23137C3212?D6115?881361等產(chǎn)量曲線3464906006927758463164485486327057752824004905646326922453464234905486002002823464004484901412002452823163466543210

27、123456LaborLand62654321Land0123456LaborABCDqEqual-product curve or isoquantThere are an infinite number of equal-product contour lines (等值線) in the map.CAL替代率63654321Land0123456LaborABDqMACLNMN: AMPA=L MPL等本錢線64654321Land012345678LaborLabor price = $2, Land price = $3TC=$3TC=$6TC=$9TC=$12TC=$15TC=$18equal-cost Line: 替代率65654321Land012345678LaborTC=$3TC=$6TC=$9TC=$12TC=$15equal-cost Line: ALAPA=L PL最低本錢投入組合66654321Land012345678LaborTC=$3TC=$6TC=$9TC=$12ABCD最低本錢條件67EQUIMARGINAL PRINCIPLE闡明等產(chǎn)量