第五章生產(chǎn)成本

微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)1CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege第一節(jié)成本的含義

微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)2CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege顯性成本與隱性成本

影響廠商決策的成本是機(jī)會(huì)成本（經(jīng)濟(jì)成本）機(jī)會(huì)成本包括顯性成本與隱性成本兩個(gè)部分顯性成本是廠商購(gòu)買所需投入物的實(shí)際支出隱形成本是廠商在生產(chǎn)過(guò)程中或經(jīng)營(yíng)活動(dòng)中所使用的自己所擁有的投入物的價(jià)值顯性成本與隱性成本概念實(shí)例假定某一店主每年花費(fèi)40000元的資金租賃商店設(shè)備。年終該店主從銷售中所獲毛利為50000元。該店主賺了多少錢?微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)3CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege一般的情況下,我們把經(jīng)濟(jì)成本超過(guò)會(huì)計(jì)成本的部分稱為正常利潤(rùn),也就是廠商投入經(jīng)營(yíng)活動(dòng)的各項(xiàng)資源的機(jī)會(huì)成本超過(guò)會(huì)計(jì)成本的部分正常利潤(rùn)通常是指社會(huì)通行的投資回報(bào)率,或者資金的平均收益率,這種平均收益率就是廠商使用資金的機(jī)會(huì)成本正常利潤(rùn)包括在經(jīng)濟(jì)成本之中,因?yàn)樗菣C(jī)會(huì)成本的組成部分當(dāng)廠商的會(huì)計(jì)利潤(rùn)恰好等于正常利潤(rùn)的時(shí)候,其經(jīng)濟(jì)利潤(rùn)等于零，廠商正好補(bǔ)償投入要素的全部機(jī)會(huì)成本,包括投入資金的正常回報(bào)率微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)5CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege銷售總收益（Grossrevenue）減：直接成本（原料、勞動(dòng)、電力等）650000毛利(Grossprofit)350000減：間接成本（折舊、企業(yè)一般管理費(fèi)用等）140000所得稅前的“凈利潤(rùn)”210000減：自有資金估算費(fèi)用等（即隱性成本）100000所得稅前的經(jīng)濟(jì)利潤(rùn)110000減：應(yīng)支付的所得稅36300所得稅后的經(jīng)濟(jì)利潤(rùn)73700表5.1經(jīng)濟(jì)利潤(rùn)的計(jì)算單位：元微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)7CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege對(duì)于廠商來(lái)講,所謂利潤(rùn)最大化是指經(jīng)濟(jì)利潤(rùn)最大化廠商必須從機(jī)會(huì)成本的角度考慮問(wèn)題。廠商從事一項(xiàng)經(jīng)濟(jì)活動(dòng)不僅要能夠彌補(bǔ)顯成本,還要能夠彌補(bǔ)隱性成本。否則,廠商可以從事另一項(xiàng)更能贏利的經(jīng)濟(jì)活動(dòng)不同的行業(yè),隱性成本包括的范圍不一樣。有風(fēng)險(xiǎn)的行業(yè)通常把風(fēng)險(xiǎn)費(fèi)用也列入隱性成本中,風(fēng)險(xiǎn)越大,所要考慮的隱性成本越大微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)8CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege沉淀成本

不是廠商所耗費(fèi)的所有成本都要列入機(jī)會(huì)成本之中。只有那些與廠商決策有關(guān)的成本才列入機(jī)會(huì)成本之中,一些與廠商決策無(wú)關(guān)的成本則不列入廠商的機(jī)會(huì)成本中去沉沒成本（旁置成本sunkcost),不列入機(jī)會(huì)成本之中它是已經(jīng)花費(fèi)而又無(wú)法補(bǔ)償?shù)某杀緩膶?shí)例來(lái)說(shuō)明沉淀成本微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)10CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege成本函數(shù)

我們可以從生產(chǎn)函數(shù)導(dǎo)出成本函數(shù)生產(chǎn)函數(shù)：Q＝f(K，L)成本方程：C=rK+wL

可以把成本函數(shù)表示為：

C=f(Q,r,w)如果我們假定生產(chǎn)要素的價(jià)格不變，則成本函數(shù)就只是產(chǎn)出水平Q的函數(shù)，即：

C=f(Q)

微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)11CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege短期總成本、可變成本和固定成本

經(jīng)濟(jì)學(xué)含義假定生產(chǎn)要素的價(jià)格不變,只把成本看作是產(chǎn)出的函數(shù)短期總成本(short-runtotalcost）STC是廠商在短期生產(chǎn)中所耗費(fèi)的全部成本,包括固定成本(fixedcost)FC與變動(dòng)成本(variablecost)VC兩個(gè)部分短期總成本可以簡(jiǎn)單表示為C,其一般形式為:

C=f(Q)+b

f(Q)為可變成本,b是固定成本微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)13CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege固定成本(Fixedcost)是指廠商在短期內(nèi)無(wú)法改變的那些固定投入帶來(lái)的成本,主要包括購(gòu)置機(jī)器設(shè)備和廠房的費(fèi)用、資金(包括自有資金和借入資金)的利息、企業(yè)的各種保險(xiǎn)費(fèi)用等。固定成本與廠商的產(chǎn)量無(wú)關(guān),因此它是一個(gè)常數(shù)可變成本(Variablecost)則是指廠商在短期內(nèi)可以改變的那些可變投入帶來(lái)的成本,通常包括工人工資、原材料成本、日常運(yùn)營(yíng)費(fèi)用等在長(zhǎng)期中，所有的成本都是可變的微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)14CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege曲線變化的特征固定成本（FC）曲線為一條水平線，表明它與產(chǎn)量水平無(wú)關(guān)，即dFC/dQ=0總成本（TC）曲線和可變成本（VC）曲線隨產(chǎn)量的增加而增加，即：

dTC(Q)/dQ>0,dVC(Q)/dQ>0

總成本曲線是從可變成本曲線上處處移一個(gè)等量的固定成本所推導(dǎo)出來(lái)的當(dāng)產(chǎn)量為零時(shí)，仍要發(fā)生固定成本FC，而VC（0）=0，但此時(shí)TC（0）=FC微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)16CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege從經(jīng)濟(jì)學(xué)角度看，更為重要的一是：一般來(lái)說(shuō)，TC和TVC曲線一開始為凹向橫軸的曲線，在A點(diǎn)（或A）點(diǎn)之后，它們?yōu)橥瓜驒M軸的曲線，因此，A點(diǎn)（或A點(diǎn)）被稱為拐點(diǎn)曲線變化特征與與生產(chǎn)函數(shù)理論中具有一種變動(dòng)投入的總產(chǎn)量曲線呈現(xiàn)出對(duì)偶性造成這兩種曲線變化呈現(xiàn)對(duì)偶特征的原因是同一個(gè),即邊際報(bào)酬遞減規(guī)律的作用微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)17CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege平均成本曲線還可以直接從總成本曲線推導(dǎo)出來(lái)平均成本最小微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)19CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollegeAVC曲線的推導(dǎo)本圖說(shuō)明AVC先于AC到期達(dá)最低點(diǎn)。從原點(diǎn)作一條相切于VC曲線的射線，這條連線的斜率就等于該點(diǎn)的總成本與該點(diǎn)對(duì)應(yīng)的產(chǎn)量相除,即等于VC/Q,而這正與平均成本的定義相符。這個(gè)切點(diǎn)在產(chǎn)量為3個(gè)單位時(shí)（平均成本的最低點(diǎn)在4個(gè)單位時(shí)）微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)20CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollegeAFC曲線的推導(dǎo)平均固定成本曲線AFC為平均成本和平均可變成本曲線之間的垂直距離,或固定成本線上各點(diǎn)與原點(diǎn)連線的斜率,顯然是一條單調(diào)下降的曲線。這一點(diǎn),從平均固定成本的公式AFC=FC/Q中也可以看出來(lái),分子FC是固定不變的,隨著分母Q的不斷增加,其結(jié)果必然是FC/Q的不斷減少微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)21CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege下面我們把平均成本曲線、平均變動(dòng)成本和平均固定成本繪制在一個(gè)圖中AFCAVCAC先達(dá)到平均可變成本最低點(diǎn)后達(dá)到平均成本最低點(diǎn)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)22CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)24CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege平均成本、平均變動(dòng)成本、平均固定成本和邊際成本之間的關(guān)系可以用簡(jiǎn)單的數(shù)學(xué)推導(dǎo)來(lái)證明邊際成本曲線與平均成本和平均可變成本的最低點(diǎn)相交微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)25CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollegeMC、AVC曲線和產(chǎn)量曲線的關(guān)系

邊際成本與平均成本之間的關(guān)系與上一章中邊際產(chǎn)量與平均產(chǎn)量之間的關(guān)系的原理完全相同邊際產(chǎn)量曲線和平均產(chǎn)量曲線均是呈“倒U形”的,因而邊際產(chǎn)量曲線在平均產(chǎn)量曲線的最高點(diǎn)與其相交邊際成本曲線和平均成本曲線均是呈"U形"的,因此邊際成本曲線是在平均成本及平均可變成本的最低點(diǎn)與它們相交微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)26CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege第三節(jié)長(zhǎng)期成本

微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)27CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege給定三種不同資本規(guī)模的短期總成本曲線TC(K1)、TC（K2）和TC（K3），所對(duì)應(yīng)的最佳產(chǎn)量分別為Q*1、Q*2、Q*3，LTC曲線必然經(jīng)過(guò)這三個(gè)不同短期總成本所對(duì)應(yīng)的最低成本點(diǎn)。如果企業(yè)的規(guī)模無(wú)限可分，仿上述原理便可推導(dǎo)出一條平滑的LTC曲線。它始于原點(diǎn)，為一條由凹轉(zhuǎn)凸的曲線長(zhǎng)期總成本曲線也是隨產(chǎn)量的增加而上升,并且先以遞減的速率上升,后以遞增的速率上升。二者圖形的形狀相同,區(qū)別在于短期總成本比長(zhǎng)期總成本多了一個(gè)固定成本微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)29CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollegeQ1Q2Q3TC(K1)TC(K2)TC(K3)LTCQC圖5.9長(zhǎng)期總成本曲線的推導(dǎo)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)30CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege長(zhǎng)期平均成本

長(zhǎng)期平均成本曲線（LAC）和長(zhǎng)期邊際成本曲線（LMC）則可從長(zhǎng)期成本曲線推導(dǎo)出來(lái)LAC曲線亦可從規(guī)模不等的短期平均成本（AC）曲線中推導(dǎo)出來(lái)長(zhǎng)期平均成本曲線的推導(dǎo)給定三種不同規(guī)模下的平均成本曲線分別為SAC1、SAC2和SAC3，所對(duì)應(yīng)的最佳產(chǎn)量分別為Q1、Q2和Q3曲線便的經(jīng)過(guò)這些最佳產(chǎn)量所對(duì)應(yīng)的AC點(diǎn)的下包絡(luò)線。如果企業(yè)規(guī)模無(wú)限可分，那么，LAC便是一條平滑的曲線微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)31CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollegeQ1Q2Q3SAC1SAC2SAC3LACQC圖5.10長(zhǎng)期平均成本曲線微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)32CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege生產(chǎn)規(guī)模與長(zhǎng)期平均生產(chǎn)成本長(zhǎng)期平均成本對(duì)于企業(yè)的長(zhǎng)期決策是至關(guān)重要的。追求利潤(rùn)最大化的廠商在制定生產(chǎn)計(jì)劃時(shí),必須設(shè)法把長(zhǎng)期平均成本降到最低點(diǎn)平均成本的高低與企業(yè)規(guī)模的大小、產(chǎn)出水平的高低有關(guān)。如果用太大的規(guī)模產(chǎn)生太低的產(chǎn)量,或者用太小的規(guī)模生產(chǎn)太高的產(chǎn)量,都會(huì)產(chǎn)生較高的平均成本。如果不考慮其他因素,單就成本決策而言,廠商應(yīng)該選擇能夠產(chǎn)生最低長(zhǎng)期平均成本的生產(chǎn)規(guī)模借助于圖5.11,我們來(lái)看看廠商如何選擇生產(chǎn)規(guī)模微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)33CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollegeQ3Q6Q5Q1Q2Q4SAC1SAC2SAC3LACQC圖5.11生產(chǎn)規(guī)模選擇微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)34CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege長(zhǎng)期邊際成本

長(zhǎng)期邊際成本是當(dāng)產(chǎn)量擴(kuò)張時(shí)所增加的最低數(shù)量的成本,或當(dāng)產(chǎn)量收縮時(shí)所能節(jié)約的最高數(shù)量的成本由圖5.9的長(zhǎng)期總成本曲線可以導(dǎo)出長(zhǎng)期邊際成本曲線微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)35CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege第四節(jié)影響長(zhǎng)期成本的因素

微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)36CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege規(guī)模經(jīng)濟(jì)與規(guī)模不經(jīng)濟(jì)

規(guī)模經(jīng)濟(jì)(economiesofscale)是指由于生產(chǎn)規(guī)模擴(kuò)大而導(dǎo)致長(zhǎng)期平均成本下降的情況規(guī)模經(jīng)濟(jì)與規(guī)模報(bào)酬不是同一概念規(guī)模報(bào)酬是所有要素投入都擴(kuò)大相同的倍數(shù)所引起的產(chǎn)出的變化情況,所涉及的是投入與產(chǎn)出的關(guān)系規(guī)模經(jīng)濟(jì)涉及規(guī)模大小與成本的關(guān)系不過(guò)規(guī)模報(bào)酬遞增是產(chǎn)生規(guī)模經(jīng)濟(jì)的原因之一微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)37CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege產(chǎn)生規(guī)模經(jīng)濟(jì)的主要原因勞動(dòng)分工與專業(yè)化企業(yè)規(guī)模擴(kuò)大后使得勞動(dòng)分工更細(xì),專業(yè)化程度更高,這將大大地提高勞動(dòng)生產(chǎn)率,降低企業(yè)的長(zhǎng)期平均成本技術(shù)因素指規(guī)模擴(kuò)大后可以使生產(chǎn)要素得到充分的利用規(guī)模不經(jīng)濟(jì)規(guī)模不經(jīng)濟(jì)(diseconomiesofscale〉是指企業(yè)由于規(guī)模擴(kuò)大使得管理無(wú)效而導(dǎo)致長(zhǎng)期平均成本上升的情況微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)38CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege規(guī)模過(guò)大會(huì)造成管理人員信息不通、企業(yè)內(nèi)部公文旅行、決策失誤等,這都會(huì)造成企業(yè)長(zhǎng)期平均成本上升有的行業(yè)規(guī)模經(jīng)濟(jì)的范圍很小。一些日常用品修理業(yè),例如鐘表修理業(yè)、自行車修理業(yè)等都屬于這類行業(yè)有些行業(yè)在很大的范圍內(nèi)存在規(guī)模經(jīng)濟(jì)。例如鐵路業(yè)、自來(lái)水行業(yè)等屬于這種情況也有不少行業(yè)在相當(dāng)大的范圍內(nèi)既不存在規(guī)模經(jīng)濟(jì),也不存在規(guī)模不經(jīng)濟(jì)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)39CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollegeOCQOCQOCQLACLACLAC圖5.12規(guī)模經(jīng)濟(jì)與規(guī)模不經(jīng)濟(jì)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)40CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege學(xué)習(xí)效應(yīng)

學(xué)習(xí)效應(yīng)的概念學(xué)習(xí)效應(yīng)是指,在長(zhǎng)期的生產(chǎn)過(guò)程中,企業(yè)的工人,技術(shù)人員,經(jīng)理人員等可以積累起產(chǎn)品生產(chǎn),產(chǎn)品的技術(shù)設(shè)計(jì),以及管理方面的經(jīng)驗(yàn),從而導(dǎo)致長(zhǎng)期平均成本的下降學(xué)習(xí)效應(yīng)(learningeffects)是引起企業(yè)長(zhǎng)期平均成本下降的另一重要因素學(xué)習(xí)效應(yīng)通常被描述為學(xué)習(xí)曲線(learningcurve)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)41CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege學(xué)習(xí)曲線所描述的是企業(yè)的累積性產(chǎn)品產(chǎn)量與所生產(chǎn)每一單位產(chǎn)品產(chǎn)量所需要的投入物數(shù)量之間的關(guān)系圖5.13中向右下方傾斜的曲線是學(xué)習(xí)曲線,可以看出隨著產(chǎn)品生產(chǎn)批量的累積性增加,隨后的每批產(chǎn)品所需的勞動(dòng)投入量在相當(dāng)大的范圍內(nèi)呈下降趨勢(shì)圖5.13學(xué)習(xí)曲線O每批產(chǎn)品勞動(dòng)投入量積累性化工產(chǎn)品批量學(xué)習(xí)曲線學(xué)習(xí)效應(yīng)完全實(shí)現(xiàn)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)42CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege學(xué)習(xí)效應(yīng)與規(guī)模報(bào)酬如果一個(gè)進(jìn)行批量生產(chǎn)的企業(yè)知道在自己產(chǎn)品的生產(chǎn)中存在規(guī)模報(bào)酬遞增,那么該企業(yè)將擴(kuò)大規(guī)模進(jìn)行大規(guī)模的生產(chǎn)以便降低產(chǎn)品生產(chǎn)的成本如果存在學(xué)習(xí)效應(yīng),企業(yè)將通過(guò)增加產(chǎn)品生產(chǎn)的批量降低產(chǎn)品成本圖5.14對(duì)學(xué)習(xí)效應(yīng)與遞增規(guī)模報(bào)酬的情況進(jìn)行了比較C學(xué)習(xí)效應(yīng)O成本產(chǎn)出LAC2LAC1AB規(guī)模報(bào)酬遞增圖5.14學(xué)習(xí)曲線與規(guī)模報(bào)酬微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)43CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege學(xué)習(xí)曲線對(duì)于一個(gè)企業(yè)進(jìn)入一個(gè)新的行業(yè)從事新產(chǎn)品生產(chǎn)的決策是非常重要的當(dāng)一個(gè)企業(yè)從事某種新產(chǎn)品的生產(chǎn)時(shí),生產(chǎn)的最初階段產(chǎn)品的成本是很高的,這往往使得不少企業(yè)在進(jìn)入這一新行業(yè)時(shí)望而卻步若該行業(yè)產(chǎn)品生產(chǎn)過(guò)程中存在學(xué)習(xí)效應(yīng),則企業(yè)不應(yīng)該被產(chǎn)品生產(chǎn)開始階段較高的生產(chǎn)成本所嚇倒。從長(zhǎng)期看,進(jìn)入該行業(yè)也許是有利的微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)44CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege案例飛機(jī)制造業(yè),研究發(fā)現(xiàn)學(xué)習(xí)速度高達(dá)40%圖5.15揭示了這一情況,它給出了空中客車工業(yè)生產(chǎn)的飛機(jī)所需勞動(dòng)投入的變動(dòng)趨勢(shì)頭20或30架飛機(jī)所需的勞動(dòng)投入遠(yuǎn)遠(yuǎn)高于第100架至200架飛機(jī)所需的投入量在200架飛機(jī)被生產(chǎn)出來(lái)后,學(xué)習(xí)已幾乎完成100200300O每架飛機(jī)的相對(duì)生產(chǎn)時(shí)間生產(chǎn)出飛機(jī)的數(shù)量前500架飛機(jī)的平均前100架飛機(jī)的平均圖5.15空客的學(xué)習(xí)曲線微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)45CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege范圍經(jīng)濟(jì)

范圍經(jīng)濟(jì)(economiesofscope)是引起企業(yè)長(zhǎng)期平均成本下降的又一重要因素范圍經(jīng)濟(jì)產(chǎn)生于多種產(chǎn)品生產(chǎn)、而不是單一產(chǎn)品生產(chǎn)的情況許多企業(yè)同時(shí)生產(chǎn)多種產(chǎn)品而不是一種產(chǎn)品企業(yè)采取聯(lián)合生產(chǎn)的方式可以通過(guò)使多種產(chǎn)品共同分享生產(chǎn)設(shè)備或其他投入物而獲得產(chǎn)出或成本方面的好處,也可以通過(guò)統(tǒng)一的營(yíng)銷計(jì)劃或統(tǒng)一的經(jīng)營(yíng)管理獲得成本方面的好處微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)46CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege圖5.15中的曲線表示在技術(shù)不變的條件下,使用一定的要素投入可以生產(chǎn)不同數(shù)量組合的X,Y兩種商品產(chǎn)品轉(zhuǎn)換曲線具有負(fù)的斜率,表示在要素投入為既定的條件下,為了多生產(chǎn)某種產(chǎn)品而必須減少另一種產(chǎn)品的生產(chǎn)產(chǎn)品轉(zhuǎn)換曲線凹向原點(diǎn)(或者說(shuō)曲線是凹的),表示多產(chǎn)品生產(chǎn)的兩個(gè)重要的性質(zhì):邊際轉(zhuǎn)換率遞增與范圍經(jīng)濟(jì)OYXQ圖5.16產(chǎn)品轉(zhuǎn)換曲線微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)47CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege范圍經(jīng)濟(jì)是指在相同的投入下,由一個(gè)單一的企業(yè)生產(chǎn)關(guān)聯(lián)產(chǎn)品比多個(gè)不同的企業(yè)分別生產(chǎn)這些關(guān)聯(lián)產(chǎn)品中每一個(gè)單一產(chǎn)品的產(chǎn)出水平要高如果在相同的投入下,由一個(gè)單一的企業(yè)生產(chǎn)關(guān)聯(lián)產(chǎn)品比多個(gè)不同的企業(yè)分別生產(chǎn)這些關(guān)聯(lián)產(chǎn)品中每一個(gè)單一產(chǎn)品的產(chǎn)出水平要低,則稱該種生產(chǎn)過(guò)程為范圍不經(jīng)濟(jì)(diseconomiesofscope)。當(dāng)將不同的產(chǎn)品放在一起生產(chǎn)會(huì)發(fā)生生產(chǎn)上的沖突時(shí),會(huì)造成范圍不經(jīng)濟(jì)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)48CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege范圍經(jīng)濟(jì)的成因首先是投入要素的聯(lián)合使用，統(tǒng)一管理，能夠節(jié)約成本其次是有些生產(chǎn)技術(shù)會(huì)自動(dòng)生產(chǎn)出副產(chǎn)品，使企業(yè)天然的具有范圍經(jīng)濟(jì)范圍經(jīng)濟(jì)和規(guī)模經(jīng)濟(jì)沒有直接的聯(lián)系范圍經(jīng)濟(jì)與遞增規(guī)模報(bào)酬是兩個(gè)不同的概念,二者間并無(wú)直接的關(guān)系一個(gè)生產(chǎn)多產(chǎn)品的企業(yè)其生產(chǎn)過(guò)程可能不存在遞增規(guī)模報(bào)酬,但是卻可獲得范圍經(jīng)濟(jì)——以笛子的生產(chǎn)為例微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)49CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege一個(gè)工廠用較大的規(guī)模只生產(chǎn)某一種產(chǎn)品可能會(huì)產(chǎn)生遞增規(guī)模報(bào)酬,但是同時(shí)生產(chǎn)兩種以上的產(chǎn)品卻不會(huì)產(chǎn)生范圍經(jīng)濟(jì)——自來(lái)水與電話服務(wù)的提供范圍經(jīng)濟(jì)的特征也可以通過(guò)研究產(chǎn)品的成本情況加以揭示把上圖X,Y兩產(chǎn)品的產(chǎn)品轉(zhuǎn)換曲線所揭示的成本特征表示在圖形上,其成本特征如下圖5.16所示BACOCyCX圖5.17范圍經(jīng)濟(jì)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)50CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege測(cè)度范圍經(jīng)濟(jì)程度的公式如下

C(X)表示用既定的資源只生產(chǎn)X商品所耗費(fèi)的成本,C(Y)表示用既定的資源只生產(chǎn)Y商品所耗費(fèi)的成本,C(X+Y)表示用既定的資源同時(shí)生產(chǎn)X,Y兩種商品的聯(lián)合生產(chǎn)所耗費(fèi)的成本SC＞0，存在范圍經(jīng)濟(jì)SC＜0，存在范圍不經(jīng)濟(jì)SC=0，既不存在范圍經(jīng)濟(jì),也不存在范圍不經(jīng)濟(jì)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)51CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege密度經(jīng)濟(jì)

密度經(jīng)濟(jì)是指在一個(gè)固定大小的網(wǎng)絡(luò)中隨著生產(chǎn)數(shù)量的增加，單位成本下降密度經(jīng)濟(jì)一般發(fā)生存在網(wǎng)絡(luò)的行業(yè)，比如電信、供電和鐵路以及航空等行業(yè)在航空業(yè)，密度經(jīng)濟(jì)有兩種情況，一種是連接密度，這和一個(gè)航班的載運(yùn)率或者城市對(duì)相關(guān)另一種是網(wǎng)絡(luò)密度，指在整個(gè)網(wǎng)絡(luò)中或者一系列航線中機(jī)隊(duì)的利用效率根據(jù)美國(guó)學(xué)者的研究，在航空運(yùn)輸業(yè)，起作用的是密度經(jīng)濟(jì)，而不是規(guī)模經(jīng)濟(jì)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)52CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege第五節(jié)收益與利潤(rùn)最大化

微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)53CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege收益

總收益收益(revenue)是廠商出售產(chǎn)品的收入。有三個(gè)基本的收益概念:總收益(totalrevenue)TR,平均收益(averagerevenue)AR,邊際收益(marginalrevenue)MR。我們分別加以討論總收益是廠商出售產(chǎn)品后所得到的全部收入令廠商的需求函數(shù)為:P=f(Q)則總收益為：

TR或者(R)=PQ=f(Q)Q

微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)54CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege平均收益平均收益是平均每一單位產(chǎn)品的銷售收入

AR=R/Q=P

邊際收益邊際收益是每增加一單位產(chǎn)品的銷售所引起的總收益的增加值。即：

MR=△R/△Q或者M(jìn)R=dR/dQ如果價(jià)格為一常數(shù)，即P=P0

則MR=P0微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)55CAUCManagementCollegeManagementCollegeManagementCollegeManagementCollegeManagementCollege

ManagementCollege可見在價(jià)格為常數(shù)情況下,平均收益曲線、邊際收益曲線與需求曲線完全重合,見圖5.18。OP,RQRP0MR,AR(D)圖5.18價(jià)格為常數(shù)時(shí)的收益曲線微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)微觀經(jīng)濟(jì)學(xué)56CAUCManagem