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1、成本分析第7章成本的经济分析7.13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固定成本Fixed costs are expenses that must be paid even if the firm produces zero output.A firms fixed costs,so
2、metimes called“overhead”(企业一般管理费用)or“sunk costs”(沉没成本),must be paid even if the firm produces no output,and they will not change if output changes.5变动成本The cost related to variable factors is called variable cost(变动成本，可变成本).Variable costs are those which vary as output changes.By definition,VC begin
3、s at zero when q is zero.6总成本是可达到的最小成本Total cost represents the lowest total dollar expense needed to produce each level of output q.说明：与生产函数的处理类似，总成本也是指给定产量时的最小成本，目的是为了让成本函数关系具有唯一性。7Totalcostin short run:in long run:TotalcostVariablecost=FixedcostVariablecost+8(1)(2)(3)(4)QuantityFixed costVariable
4、 costTotal cost=(2)+(3)qFC($)VC($)TC($)055055155308525555110355751304551051605551552106552252809边际成本The concept of marginal cost is one of the most essential in microeconomics.Marginal cost(MC)denotes the extra or additional cost of producing 1 extra unit of output.10一个有空座位的航空公司的飞机，额外增加一个旅客的成本是很低的。但
5、是，在炎热的夏天，当所有的空调都开启时，增加一份电的使用的成本是非常高的。边际成本的计算11(1)(2)(3)OutputTotal costMarginal costQTC($)MC($)05518521103130416052103025203050利用变动成本计算边际成本12(1)(2)(3)OutputTotal costMarginal costQTC($)MC($)00130255375410551553025203050数学推导为什么可以用变动成本来计算边际成本：13MC=TCq+1 TCq =(VCq+1FC)(VCqFC)=VCq+1 VCq总成本和边际成本的关系1415平均
6、成本Average cost(or unit cost)=total costoutput=TCq=ACAveragefixed cost=fixed costoutput=FCq=AFCAveragevariable cost=variable costoutput=VCq=AVC16总成本、固定成本和变动成本Total costVariable costFixed costQuantityCost平均成本和边际成本17QuantityAverage and marginal costMCACAVCAFC平均成本最小平均变动成本最小平均成本与边际成本的关系成本产量边际成本平均成本平均成本最低
7、点边际成本曲线自下而上穿越平均成本曲线的最低点。18平均成本边际成本成本产量边际成本平均成本16元2212元边际成本平均成本,平均成本曲线随着产量增加而向下。19平均成本AC,then AC is rising.If MC=AC,then AC is at its low point.If MCAVC,then AVC is rising.If MC=AVC,then AVC is at its low point.If MCAVC,then AVC is falling.24=AVCqMCAVCqq1AVCq+1QuantityAC and MCAC25总成本变动成本边际成本平均成本平均变动
8、成本数值计算的例子固定成本斜率和边际成本的关系26Tangent lineTotal cost curve1 unit of outputMarginal costa27产量与成本之间的联系The cost curve for a firm depends very closely on the prices of inputs and the firms production function.If you know factor prices and the production function,you can calculate the cost curve.说明：一个企业对要素市场价
9、格的影响可以忽略不计，因此，通常假定要素的价格给定。从生产数据和投入成本导出成本28(1)(2)(3)(4)(5)(6)Output(tons of wheat)Land(acres)Labor(workers)Rent($per acre)Wage($per worker)Total cost($)01005.555511065.55?210115.55110310155.55130410215.55160510315.55?610455.552808521029报酬递减和U形成本曲线In the short run:企业资源最优配置标准企业资源最优配置标准企业资源最优配置标准：最后一单位资
10、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总资源总资源等边际原理的解释31用途1用途2用途N用途3总资源总资源追加10万元+利润5万元追加10万元+利润8万元 5.万元8万元3万元移动10万元边际生产力递减定律减少10万元-利润5.万元减少10万元-利润8.万元 32等边际原理This gives you the marginal product per dollar of output.33最小成本规则To a given output:Marginal product of input APrice of input A=Marginal product of input
11、 BPrice of input B=替代规则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要素的收入短期成本与长期成本的关系成本产量长期平均成本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
12、 亩地更有利4 亩地更有利35规模经济与规模不经济成本产量长期平均成本规模经济产量增加使得产品平均成本降低规模不经济产量增加使得产品平均成本增大36经济成本和企业会计7.238经济成本和会计成本经济成本经济成本（economic cost）：投入生产的所有资源的机会成本。会计成本（accounting cost）：按照会计规则计算的成本在会计帐面上显示出来的经济成本称为外显（显性）成本（explicit costs），在会计帐面上不能显示出来的经济成本称为内含（隐性）成本（implicit costs）。经济利润经济成本=外显成本+内含成本 =机会成本经济利润经济利润=销售收益 经济成本经济利
13、润是计入了所有使用的资源代价后的纯收益。39一个体饭馆业主使用自己的店面，1年盈利3万元，这个3万元称之为会计利润。若不开饭馆，在所有可选工作中最高可赚得2万元，人力的经济成本就是2万元。如果店面用于出租可以获得1.5万元租金，那么店面的经济成本就是1.5 万元。考虑到经济成本后，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)Miscellaneous operating costs10,000(5)Less ove
14、rhead 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 and local taxes4,000(13)Net income be
15、fore 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$10,000The depreciation is taken in annual
16、 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 worthLiabilitiesCurrent assets:Current liabilities:Cash$20,000
17、Accounts payable$20,000 Inventory80,000 Notes payable30,000Fixed assets:Long-term liabilities:Equipment150,000 Bonds payable100,000 Buildings100,000 Net worthStockholders equity:Common stock200,000Total$350,000 Total$350,00045关于资产负债表The income statement measures the flows into and out of the firm,wh
18、ile 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.This means total net worth has decreased by$40,000,and
19、 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 almost every item reflects its historical cost.This differs fr
20、om 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).正是因为两种可能的计价，为影响收益的会计欺诈提供机会。4849说明“收益表”是描述一指定会计时间段中货币流入和流出企业的情况。“资产负
21、债表”是指在某一特定的会计时刻，企业的资产、负债和所有者权益状况。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。机会成本7.351机会成本The opportunity cost(机会成本)is the value of the good and service forgone(放弃).The opportunity cost includes all consequences(结果),whether they reflect explicit monetary transactions(货币交易)or not.52The immediate dollar cost of
22、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 successful in business.市场价格与机会成本在一个良好运行的市场上，价格等于机会成本。53$25.02(Market price)$
23、25.01(Opportunity cost)$24.98生产、成本理论和企业决策附录生产函数的数值例子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.56346490600692775846316448548632705775282400490564632692245346423490548600200282346400448490
24、1412002452823163466543210123456Constant returns to scaleLaborLand573464906006927758463164485486327057752824004905646326922453464234905486002002823464004484901412002452823163466543210123456Diminishing marginal product of laborLaborLand826454484258346490600692775846316448548632705775282400490564632692
25、2453464234905486002002823464004484901412002452823163466543210123456Diminishing marginal product of landLaborLand52586777101593464906006927758463164485486327057752824004905646326922453464234905486002002823464004484901412002452823163466543210123456LaborLandABCDA、B、C和D点的产量相等。给定产量的最低要素成本组合60(1)(2)(3)(4)
26、Input CombinationTotal cost Total costLaborLandPL=$2PL=$2LAPA=$3PA=$1A1620?B23137C3212?D6115?881361等产量曲线3464906006927758463164485486327057752824004905646326922453464234905486002002823464004484901412002452823163466543210123456LaborLand62654321Land0123456LaborABCDqEqual-product curve or isoquantThere
27、are an infinite number of equal-product contour lines(等值线)in the map.CAL替代率63654321Land0123456LaborABDqMACLNMN:AMPA=L MPL等成本线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:
28、ALAPA=L PL最低成本投入组合66654321Land012345678LaborTC=$3TC=$6TC=$9TC=$12ABCD最低成本条件67说明等产量线方法一般用于企业的长期行为分析，因为对于长期来说，所有的生产要素都可以改变，所以可以在等产量线上进行选择。对于短期分析而言，按惯例一般不使用等产量线分析方法。68小结经济成本，短期和长期的成本划分；边际成本，边际成本与平均成本的关系；最小成本规则（等边际原理）；要素之间的替代；收益表和资产负债表；机会成本。69谢谢！70等边际原理的要求上式表明，企业为了以最优的方式进行生产，会按照各种要素的（使用）价格和各自的边际产量调整生产的技
29、术。71资本提高利润率的影响72资本的边际产量劳动的边际产量资本的利润率劳动的工资率劳动的边际产量劳动投入数量资本的边际产量资本投入数量如果资本提高要价为了满足等边际原理条件，企业要么减少减少资本资本的使用量，以提高资本的边际产量，要么增加劳动增加劳动的使用量，以降低劳动的边际产量。生产技术向劳动密集型方向转变。73如果劳动提高要价为了满足等边际原理条件，企业要么减少减少劳动劳动的使用量，以提高劳动的边际产量，要么增加资本的使用量，以降低资本的边际产量。生产技术向资本密集型方向转变。74资本主义早期工人的收入资本主义早期工人的收入在资本主义由工场手工业向大机器生产过渡的历史时期，由于机器操作的
30、简单性，女工、童工加入劳动行列，劳动供给增加。与此同时，大机器生产要求相对较多的资本，资本供给相对稀缺。这是导致工人当时生活贫困的主要原因。当资本不断积累，而生产又要求较为复杂的劳动技能时，在要素市场上，资本不可能总是处于有利的竞争地位。75决定要素价格的市场力量要素提价将导致对要素的需求减少；同样，如果要素供给增加，要素的价格会下降。要素的价格是由市场力量决定的。76案例：案例：黑死病的经济学黑死病的经济学14世纪的欧洲，鼠疫的流行在短短几年内夺去了大约1/3人口的生命。在工人供给减少时，劳动的边际产量增加了。因此，我们估计黑死病提高了工资。由于可用于耕种土地的工人少了，增加一单位土地所生产的额外产量少了。换句话说，土地的边际产量减少了。因此，我们可以认为黑死病降低了租金。77实际上，这两种预言都与历史证据相一致。在这一时期，工资将近翻了一番，而租金减少了50，甚至更多。黑死病给农民阶级带来了经济繁荣，而减少了有土地阶级的收入。参见曼昆：经济学原理，下册，第16页。78