管理经济学【六】之成本分析

野性酷女 2022-10-07 09:54 173阅读 0赞

> 感谢内容提供者：[金牛区吴迪软件开发工作室][Link 1]  
> 接上一篇：[管理经济学【五】之 生产要素投入的决策分析][Link 2]

### 文章目录 ###

*  一、成本与利润概述
 *   *  1.成本的含义
     *  2.成本的分类
     *   *  a.固定成本和变动成本
         *  b.增量成本和沉没成本
         *  c.显性成本和隐性成本
         *  d.会计成本和机会成本
     *  3.利润
     *   *  a.正常利润
         *  b.经济利润
         *  c.会计利润
         *  d.利润贡献
 *  二、短期成本与长期成本分析
 *   *  1.短期成本分析
     *   *  a.短期总成本
         *  b.短期平均成本
         *  c.短期边际成本
         *  d.SAC曲线与SMC曲线之间的关系
     *  2.长期成本分析
     *   *  a.长期总成本
         *  b.长期平均成本
         *  c.长期边际成本

# 一、成本与利润概述 #

## 1.成本的含义 ##

![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dlaXhpbl80MzYwNjE1OA_size_16_color_FFFFFF_t_70]

## 2.成本的分类 ##

### a.固定成本和变动成本 ###

![在这里插入图片描述][20210711214200352.png]  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dlaXhpbl80MzYwNjE1OA_size_16_color_FFFFFF_t_70 1]  
![在这里插入图片描述][20210712132707548.png]

### b.增量成本和沉没成本 ###

![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dlaXhpbl80MzYwNjE1OA_size_16_color_FFFFFF_t_70 2]  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dlaXhpbl80MzYwNjE1OA_size_16_color_FFFFFF_t_70 3]  
![在这里插入图片描述][2021071216024377.png]

### c.显性成本和隐性成本 ###

![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dlaXhpbl80MzYwNjE1OA_size_16_color_FFFFFF_t_70 4]

### d.会计成本和机会成本 ###

![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dlaXhpbl80MzYwNjE1OA_size_16_color_FFFFFF_t_70 5]

## 3.利润 ##

### a.正常利润 ###

![在这里插入图片描述][20210712191412810.png]

### b.经济利润 ###

![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dlaXhpbl80MzYwNjE1OA_size_16_color_FFFFFF_t_70 6]

### c.会计利润 ###

![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dlaXhpbl80MzYwNjE1OA_size_16_color_FFFFFF_t_70 7]

### d.利润贡献 ###

![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dlaXhpbl80MzYwNjE1OA_size_16_color_FFFFFF_t_70 8]

# 二、短期成本与长期成本分析 #

![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dlaXhpbl80MzYwNjE1OA_size_16_color_FFFFFF_t_70 9]

## 1.短期成本分析 ##

### a.短期总成本 ###

![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dlaXhpbl80MzYwNjE1OA_size_16_color_FFFFFF_t_70 10]  
![在这里插入图片描述][20210712192354536.png]

> for example:  
> ![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dlaXhpbl80MzYwNjE1OA_size_16_color_FFFFFF_t_70 11]  
> ![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dlaXhpbl80MzYwNjE1OA_size_16_color_FFFFFF_t_70 12]

### b.短期平均成本 ###

![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dlaXhpbl80MzYwNjE1OA_size_16_color_FFFFFF_t_70 13]  
![在这里插入图片描述][20210712194200933.png]  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dlaXhpbl80MzYwNjE1OA_size_16_color_FFFFFF_t_70 14]  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dlaXhpbl80MzYwNjE1OA_size_16_color_FFFFFF_t_70 15]  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dlaXhpbl80MzYwNjE1OA_size_16_color_FFFFFF_t_70 16]

### c.短期边际成本 ###

![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dlaXhpbl80MzYwNjE1OA_size_16_color_FFFFFF_t_70 17]  
![在这里插入图片描述][20210712202834323.png]

### d.SAC曲线与SMC曲线之间的关系 ###

![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dlaXhpbl80MzYwNjE1OA_size_16_color_FFFFFF_t_70 18]

![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dlaXhpbl80MzYwNjE1OA_size_16_color_FFFFFF_t_70 19]  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dlaXhpbl80MzYwNjE1OA_size_16_color_FFFFFF_t_70 20]

## 2.长期成本分析 ##

### a.长期总成本 ###

![在这里插入图片描述][20210712204134596.png]

### b.长期平均成本 ###

![在这里插入图片描述][20210712204154406.png]  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dlaXhpbl80MzYwNjE1OA_size_16_color_FFFFFF_t_70 21]

### c.长期边际成本 ###

![在这里插入图片描述][20210712204418453.png]

下一篇：[管理经济学【七】之 生产产出的决策分析][Link 3]

[Link 1]: http://wdstudio.top/
[Link 2]: https://wudi98.blog.csdn.net/article/details/117989124
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[Link 3]: https://wudi98.blog.csdn.net/article/details/117989172