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1、5FIRMBEHAVIORANDTHEORGANIZATIONOFINDUSTRY企業(yè)行為與產(chǎn)業(yè)組織TheCostsofproduction生產(chǎn)成本Chapter13WHATARECOSTS?TheFirm’sObjectiveTheeconomicgoalofthefirmistomaximizeprofits.MaximumProfitsTotalRevenue,TotalCost,andprofit總收入、總成本與利潤TotalRevenue總收入Theamountthatthefirmreceivesforth
2、esaleofitsoutput.企業(yè)銷售產(chǎn)品所得TotalCost總成本Themarketvalueoftheinputsafirmusesinproduction.企業(yè)用于生產(chǎn)的投入要素的市場價(jià)值。AFirm’sProfit公司利潤Profitisthefirm’stotalrevenueminusitstotalcost.Profit=Totalrevenue-Totalcost利潤＝總收入－總成本CostsasOpportunityCostsAfirm’scostofproductionincludesallt
3、heopportunitycosts.Explicit(顯性)andImplicitCostsExplicitcostsareinputcoststhatrequireadirectoutlayofmoneybythefirm.Implicitcostsareinputcoststhatdonotrequireanoutlayofmoneybythefirm.成本是機(jī)會(huì)成本一個(gè)企業(yè)的生產(chǎn)成本包括生產(chǎn)所有機(jī)會(huì)成本。顯性成本和隱性成本顯性成本—要求企業(yè)直接支付貨幣的投入要素成本。隱性成本—不要求企業(yè)支付貨幣的投入要素成本。
4、EconomicProfitversusAccountingProfitEconomistsmeasureafirm’seconomicprofitastotalrevenueminusalltheopportunitycosts(explicitandimplicit).Accountantsmeasuretheaccountingprofitasthefirm’stotalrevenueminusonlythefirm’sexplicitcosts.Inotherwords,theyignoretheimplici
5、tcosts.經(jīng)濟(jì)利潤與會(huì)計(jì)利潤經(jīng)濟(jì)學(xué)家計(jì)量企業(yè)的經(jīng)濟(jì)利潤，即企業(yè)的總收益減去生產(chǎn)所銷售物品和勞務(wù)的所有機(jī)會(huì)成本（顯性的和隱性的）。會(huì)計(jì)師計(jì)量企業(yè)的會(huì)計(jì)利潤，即企業(yè)的總收益減去企業(yè)的顯性成本。EconomicProfitversusAccountingProfitRevenueTotalopportunitycostsHowanEconomistViewsaFirmExplicitcostsEconomicprofitImplicitcostsExplicitcostsAccountingprofitHowanAcco
6、untantViewsaFirmRevenue經(jīng)濟(jì)利潤與會(huì)計(jì)利潤收入所有機(jī)會(huì)成本經(jīng)濟(jì)學(xué)家如何看企業(yè)顯性成本經(jīng)濟(jì)利潤隱性成本顯性成本會(huì)計(jì)利潤會(huì)計(jì)師如何看企業(yè)收入王先生開一個(gè)家具廠,2004年發(fā)生如下支出:工人工資5萬元廠房租金5萬元,機(jī)器折舊2萬元水、電氣費(fèi)3萬元其他費(fèi)用3萬元此外,王太太經(jīng)常到工廠幫忙未領(lǐng)取工資岳父借給10萬元流動(dòng)資金未收利息,同期銀行貸款利率是7%王先生這樣的職業(yè)經(jīng)理人社會(huì)平均報(bào)酬是15萬元家具廠對(duì)環(huán)境污染的影響估計(jì)為5萬元王先生的工廠04年收入25萬元,請(qǐng)問顯性成本？會(huì)計(jì)利潤?隱性成本?經(jīng)濟(jì)利潤?思
7、考題表1.生產(chǎn)函數(shù)和總成本：亨格瑞.海倫的糕點(diǎn)廠工人數(shù)量產(chǎn)出勞動(dòng)的邊際產(chǎn)量工廠成本工人成本投入總成本01205090??$303030$01020$30405034120140??3030304060705150?305080TheProductionFunction生產(chǎn)函數(shù)Theproductionfunctionshowstherelationshipbetweenquantityofinputsusedtomakeagoodandthequantityofoutputofthatgood.生產(chǎn)函數(shù)——用于生產(chǎn)一種
8、物品的投入量與該物品產(chǎn)量之間的關(guān)系。MarginalProduct邊際產(chǎn)量Themarginalproductofanyinputintheproductionprocessistheincreaseinthequantityofoutputobtainedfromanadditionalunitofthatinput.任何一種生
