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اقتصاد بازرگانی - هزینه های تولید
سه شنبه 30 فروردین 1390

هزینه های تولید

• نوشته شده توسط: ئاسو


هزینه های تولید

منحنیهای هزینه ، حداقل هزینه را در سطوح مختلف تولید نشان می دهد و شامل «هزینه های ضمنی» و نیز «هزینه های آشكار» است.

هزینه های آشكار ، به مخارج واقعی بنگاه مربوط می شود كه با آن نهاده­های مورد احتیاج خود را می خرد و یا اجاره می كند. مثل پرداخت مدیر یك بنگاه بابت : حقوق و دستمزد نیروی كار ، خرید مواد اولیه و كالای نیمه­ساخته ، قرض گرفتن پول ، اجاره زمین و ساختمان و غیره.

هزینه های ضمنی ، مربوط به مقادیری از نهاده­ها می شود كه مالكیت آنها متعلق به بنگاه است و در جریان تولید توسط بنگاه به كار گرفته می شود. مدیری كه بنگاه خود را اداره می كند باید بابت معادل ، حقوق خود در صورتی كه برای بنگاه دیگر كار می كرد و یا سود سرمایه و یا اجاره زمین و ساختمان و یا هریك از عوامل تولید كه مالك آنهاست – اگر در فعالیت دیگری بكار گرفته می شدند – را به عنوان هزینه های تولید به حساب آورد.

علائم اختصاری: C:Cost هزینه ،   T:totalكل ،   F:fixedثابت ،   V:variabheمتغیر ،   A: average متوسط

،   M:marginalنهایی ،   L: long term بلندمدت.

1.  هزینه های كوتاه مدت

الف. هزینه های كل

در كوتاه مدت یكی یا بیشتر از یكی از عوامل تولید از نظر مقدار ثابت و بقیه متغیر هستند. لذا هزینه های كل تولید TC در كوتاه مدت شامل دو قسمت : الف. هزینه های ثابت كل TFC (تعهدات بنگاه در یك دوره مشخص از زمان برای تمامی نهاده­های كه ثابت هستند.) و ب. هزینه های متغیر كل TVC (تعهدات بنگاه در یك دوره مشخص از زمان برای تمامی نهاده­های كه متغیر هستند.) می شود. پس : TC=TFC+TVC

ب. هزینه های متوسط

هزینه های متوسط در كوتاه مدت از تقسیم هزینه های كل كوتاه مدت بر میزان محصول بدست می آید. پس:

- هزینه متوسط ثابت AFC : برابر است با هزینه های ثابت كل TFC تقسیم بر میزان محصول Q .

- هزینه متوسط متغیر AVC : برابر است با هزینه های متغیر كل TVC تقسیم بر میزان محصول Q .

- هزینه متوسط AC : برابر است با هزینه های كل TC تقسیم بر میزان محصول Q . یا AC=AFC+AVC

ج. هزینه نهایی

هزینه نهایی MC برابر است با تغییر در هزینه كل TC (یا هزینه متغیر كلTVC) به ازای یك واحد تغییر در محصولQ .


 

2. هزینه های بلند مدت

الف. هزینه های كل

در بلند مدت بنگاه می تواند تمامی نهاده­های تولید را تغییر دهد ، لذا بنگاه عوامل ثابت و هزینه های ثابت ندارد و تنها هزینه كل بلند مدت  LTC وجود دارد.

ب. هزینه های متوسط

هزینه متوسط بلندمدت LAC از تقسیم هزینه كل بلند مدت  LTC بر میزان محصول بدست می آید.

ج. هزینه نهایی

هزینه نهایی بلند مدت  LMC برابر است با تغییر در هزینه كل بلند مدت  LTC به ازای یك واحد تغییر در محصولQ.


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دوشنبه 18 دی 1396 01:22 ب.ظ
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دوشنبه 18 دی 1396 01:18 ب.ظ
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یکشنبه 17 دی 1396 04:15 ق.ظ
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