微观经济学第7章成本分析ppt课件

1、本钱分析第7章1本钱的经济分析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固定本钱Fixed costs are expenses that must be paid even if the firm produces zero output.A firms fixed costs

2、, sometimes called “overhead (企业普通管理费用) or “sunk costs (沉没本钱), must be paid even if the firm produces no output, and they will not change if output changes.5变动本钱The cost related to variable factors is called variable cost (变动本钱，可变本钱).Variable costs are those which vary as output changes. By definiti

3、on, VC begins at zero when q is zero.6总本钱是可到达的最小本钱Total cost represents the lowest total dollar expense needed to produce each level of output q. 阐明：与消费函数的处置类似，总本钱也是指给定产量时的最小本钱，目的是为了让本钱函数关系具有独一性。7Totalcostin short run:in long run:TotalcostVariablecost=FixedcostVariablecost+8(1)(2)(3)(4)QuantityFixed

4、 costVariable costTotal cost=(2)+(3)qFC($)VC($)TC($)055055155308525555110355751304551051605551552106552252809边沿本钱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.10一个有空座位的航空公司的飞机，额

5、外添加一个旅客的本钱是很低的。但是，在炎热的夏天，当一切的空调都开启时，添加一份电的运用的本钱是非常高的。边沿本钱的计算11(1)(2)(3)OutputTotal costMarginal costQTC($)MC($)05518521103130416052103025203050利用变动本钱计算边沿本钱12(1)(2)(3)OutputTotal costMarginal costQTC($)MC($)00130255375410551553025203050数学推导为什么可以用变动本钱来计算边沿本钱：13MC = TCq+1 TCq = (VCq+1FC) (VCqFC)= VCq+1

6、 VCq总本钱和边沿本钱的关系1415平均本钱Average cost(or unit cost)=total costoutput=TCq=ACAveragefixed cost=fixed costoutput=FCq=AFCAveragevariable cost=variable costoutput=VCq=AVC16总本钱、固定本钱和变动本钱Total costVariable costFixed costQuantityCost平均本钱和边沿本钱17QuantityAverage and marginal costMCACAVCAFC平均本钱最小平均变动本钱最小平均本钱与边沿本钱

7、的关系本钱产量边沿本钱平均本钱平均本钱最低点边沿本钱曲线自下而上穿越平均本钱曲线的最低点。18平均本钱边沿本钱本钱产量边沿本钱平均本钱16元2212元边沿本钱平均本钱,平均本钱曲线随着产量添加而向下。19平均本钱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总本钱变动本钱边沿本钱平均本钱平均变动本钱数值计算的例子固定本钱斜率和边沿本钱的关系26Tangent lineTotal cost curve1 unit of outputMarginal costa27产量与本钱之间的联络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.阐明：一个企业对要素市场价钱的影响可以忽略不计，因此，通常假定要素的价钱给定。从消费数据和投入本钱导出本钱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报酬递减和U形本钱曲线In the short run:企业资源最优配

10、置规范企业资源最优配置规范：最后一单位资源用于各项用途时带来的收益相等。30用途1用途2用途N用途3总资源等边沿原理的解释31用途1用途2用途N用途3总资源追加10万元+利润5万元追加10万元+利润8万元 5.万元8万元3万元挪动10万元边沿消费力递减定律减少10万元-利润5.万元减少10万元-利润8.万元 32等边沿原理This gives you the marginal product per dollar of output.Equimarginal Principle33最小本钱规那么To a given output:Marginal product of input APrice

11、 of input A=Marginal product of input BPrice of input B=替代规那么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要素的收入短期本钱与长期本钱的关系本钱

12、产量长期平均本钱1 亩地2 亩地4 亩地3 亩地1 亩地更有利2 亩地更有利3 亩地更有利4 亩地更有利35规模经济与规模不经济本钱产量长期平均本钱规模经济产量添加使得产品平均本钱降低规模不经济产量添加使得产品平均本钱增大36经济本钱和企业会计7.23738经济本钱和会计本钱经济本钱economic cost：投入消费的一切资源的时机本钱。会计本钱accounting cost：按照会计规那么计算的本钱在会计帐面上显示出来的经济本钱称为外显显性本钱explicit costs，在会计帐面上不能显示出来的经济本钱称为内含隐性本钱implicit costs。经济利润经济本钱 = 外显本钱 + 内

13、含本钱 = 时机本钱经济利润 = 销售收益 经济本钱经济利润是计入了一切运用的资源代价后的纯收益。39一个体饭馆业主运用本人的店面， 1年盈利3万元，这个3万元称之为会计利润。假设不开饭馆，在一切可选任务中最高可赚得2万元，人力的经济本钱就是2万元。假设店面用于出租可以获得1.5万元租金，那么店面的经济本钱就是1.5 万元。思索到经济本钱后，这个个体饭馆业主的经济利润为0.5 万元。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收益表续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折旧$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.资产负债表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关于资产负债表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会计惯例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.财务欺诈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、于两种能够的计价，为影响收益的会计欺诈提供时机。4849阐明“收益表是描画一指定会计时间段中货币流入和流出企业的情况。“资产负债表是指在某一特定的会计时辰，企业的资产、负债和一切者权益情况。总之，“收益表是对一时段而言的，“资产负债表是对一时点而言的。时机本钱7.35051时机本钱The opportunity cost (时机本钱) is the value of the good and service forgone (放弃).The opportunity cost includes all consequences (结果), whether they reflect explici

22、t monetary transactions (货币买卖) 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.市场价钱与时机本钱在一个良好运转的市场上，价钱等于时机本钱。53$25.02 (Market price)$25.01 (Opportunity cost)$24.98消费、本钱实际和企业决策附录54消费函数的数值例子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点的产量相等。给定产量的最低要素本钱组合60(1)(2)(3)(4)Input CombinationTotal costTotal costLaborLandPL=$2PL=$2LAPA=$3PA=$1A1620?B23137C3212?D6115?881361等产量曲线3464906006927758463164485486327057752824004905646326922453464234905486002002823464004484901412002452823163466543210

27、123456LaborLand62654321Land0123456LaborABCDqEqual-product curve or isoquantThere are an infinite number of equal-product contour lines (等值线) in the map.CAL替代率63654321Land0123456LaborABDqMACLNMN: AMPA=L MPL等本钱线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最低本钱投入组合66654321Land012345678LaborTC=$3TC=$6TC=$9TC=$12ABCD最低本钱条件67EQUIMARGINAL PRINCIPLE阐明等产量