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Costs of production of the company (cost) - all of the cost of the company for the production and sale of products. This includes the cost of materials and supplies, depreciation, wages and other types of costs.
External (explicit) or accounting related to the fact that the firm pays employees, fuel, spare parts, ie all that it does not produce itself to create the product.
Internal costs (implicit) - owner of your own company or store does not pay himself salary, does not receive the rent for the building, which houses the shop. If he puts money in the trade, you will not get those interest that he had put them in the bank. Explicit costs are sometimes called accounting costs, and the amount of implicit and explicit call economic costs.
Costs are divided into:
· Fixed costs of production FC firm is independent of the volume of production
· VC variable costs change with production volume.
Total cost TC is the sum of fixed and variable costs.
Us to know the value of costs per unit of output. Therefore, average the cost of production. Distinguish three types of average costs (Figure 11):
1)The average fixed cost AFC. They are fixed costs, divided by the volume of production. Since fixed costs do not change, then the AFC decreases as the volume of production:
AFC = FC
Q
2)The average variable cost AVC. They are variable costs divided by the volume of production:
AVC = VC
Q
3) The average total cost ATC. They represent the total cost divided by the volume of production ATS has costs per unit of output:
АТС = ТС
Q
The marginal cost МС (sometimes called incremental, marginal) costs are gains from the production of one additional unit of output:
МС= ТС
Q
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