固定和可变成本 成本的不同衡量方法 Fixed and variable Costs The Various Measures of Cost ◆固定成本是指那些不随生产的产品数量 生产成本可以分解为固定 Fixed costs are those costs that do not 成本和可变成本。 vary with the quantity of output Costs of production may be produced divided into fixed costs and 可变成本是指那些随企业改变生产产品 variable costs 数量而变化的成本。 Variable costs are those costs that do as the firm alters the tity of output produced 总成本一族 总成本一族 Family of Total Costs Family of Total Costs Quantity Total Cost Fixed Cost Variable Cost $3.00 ◆总固定成本 Total Fixed Costs(TFC) 3.30 0.30 ◆总可变成本 Total variable Costs(TvC 3.80 3.00 0.80 4.50 ◆总成本 Total costs(TC) 3.00 1.50 5.40 3.00 2.40 总成本=总固定成本十总变动成本 3.50 7.80 4.80 TC= TFC TVC 3456789 000 11.00 8.00 3.00 9.90 101500 3.00 12.00 平均成本 平均成本一族 Average Costs Family of Average Costs ◆平均成本由企业的成本除以生产产品的 平均固定成本 Average Fixed Costs(AFC 数量得出 ◆平均可变成本 Average variable costs(AVO Average costs can be determined by 平均总成本 Average total costs(ATC) dividing the firms costs by the quantity of output produced 平均总成本=平均固定成本+平均可变成本 ◆平均成本是普通一单位产品的成本 ATC= AFC AVC The average cost is the cost of each typical unit of product.5 成本的不同衡量方法 The Various Measures of Cost 生产成本可以分解为固定 成本和可变成本。 Costs of production may be divided into fixed costs and variable costs. 固定和可变成本 Fixed and Variable Costs ‹固定成本是指那些不随生产的产品数量 改变而改变的成本。 Fixed costs are those costs that do not vary with the quantity of output produced. ‹可变成本是指那些随企业改变生产产品 数量而变化的成本。 Variable costs are those costs that do change as the firm alters the quantity of output produced. 总成本一族 Family of Total Costs ‹总固定成本 Total Fixed Costs (TFC) ‹总可变成本 Total Variable Costs (TVC) ‹总成本 Total Costs (TC) 总成本＝总固定成本＋总变动成本 TC = TFC + TVC 总成本一族 Family of Total Costs Quantity Total Cost Fixed Cost Variable Cost 0 $ 3.00 $3.00 $ 0.00 1 3.30 3.00 0.30 2 3.80 3.00 0.80 3 4.50 3.00 1.50 4 5.40 3.00 2.40 5 6.50 3.00 3.50 6 7.80 3.00 4.80 7 9.30 3.00 6.30 8 11.00 3.00 8.00 9 12.90 3.00 9.90 10 15.00 3.00 12.00 平均成本 Average Costs ‹平均成本由企业的成本除以生产产品的 数量得出。 Average costs can be determined by dividing the firm’s costs by the quantity of output produced. ‹平均成本是普通一单位产品的成本。 The average cost is the cost of each typical unit of product. 平均成本一族 Family of Average Costs ‹ 平均固定成本 Average Fixed Costs (AFC) ‹ 平均可变成本 Average Variable Costs (AVC) ‹ 平均总成本 Average Total Costs (ATC) 平均总成本＝平均固定成本＋平均可变成本 ATC = AFC + AVC