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第五章、成本理论 PowerPoint PPT Presentation


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第五章、成本理论. 主要内容:. 掌握经济学成本的含义和种类 掌握短期成本的分类和短期成本函数 理解短期成本曲线相互之间的关系 掌握长期成本函数和长期成本曲线 理解短期成本和长期成本的关系 不同类型成本曲线的变化规律 企业收益、平均收益和边际收益的要领及企业利润最大化原则. 第一节、经济学成本的含义和种类. 一、成本的基本概念 成本是指厂商为进行生产而对所使用的生产要素的实际支付,即会计核算成本或货币成本。 经济学从资源的的有效使用出发,从机会成本的角度将厂商成本分为明显成本和隐含成本两部分。.

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第五章、成本理论

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