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今天大亭为大家带来我的“生产成本”，

欢迎您的访问！

Share interest，spread happiness ，

increase knowledge and leave beautiful.

Dear you，this is the Learing Yard Academy!

Today, Dating will brings you “production costs”，Welcome your visit!

一、生产

《经济学》中的生产：将投入转化为产出的活动，或是将生产要素进行组合以制造产品的活动。生产管理学中定义：生产是一切社会组织将它的输入转化为输出的过程。从抽象意义上说，生产是在特定的技术条件下，通过将人的劳动作用与劳动对象和劳动资料，生产人们所需要的各种物品或服务的过程。

生产函数：每个时期各种投入要素的使用量，与利用这些投入所能生产某种商品的最大数量之间的关系。生产函数表明了厂商所受到的技术约束。

Production in Economics: the activity of transforming input into output, or the activity of combining production factors to produce products. Definition in production management: production is the process of all social organizations transforming their inputs into outputs. In an abstract sense, production is the process of producing all kinds of goods or services that people need by combining people's labor function with labor objects and labor materials under specific technical conditions.

Production function: the relationship between the use of various input factors in each period and the maximum quantity of a certain commodity that can be produced with these inputs. The production function indicates the technical constraints of the manufacturer.

如上图，横轴是工人的数量，纵轴是所生产的糕点的数量。投入量(工人)与产量（糕点）之间的这种关系被称为生产函数。边际产量递减也反映在图上。生产函数的斜率（“向上量比向前量”）告诉我们，在每一个增加的劳动投入(“向前量”)时，糕点产量的变动(“向上量”)。这就是说，生产函数的斜率衡量一个工人的边际产量。随着工人数量增加，边际产量减少，生产函数越来越平坦。

As shown above, the horizontal axis is the number of workers, and the vertical axis is the number of cakes produced. The relationship between input (workers) and output (cakes) is called production function. The decline of marginal production is also reflected in the figure. The slope of the production function ("upward volume is higher than forward volume") tells us the change of pastry output ("upward volume") with each increase in labor input ("forward volume"). That is to say, the slope of the production function measures the marginal output of a worker. As the number of workers increases, the marginal output decreases, and the production function becomes more and more flat.

二、成本

经济学家眼中的成本与会计账户上规定的成本，即经济成本与会计成本，二者在含义上存在较大差异。每个企业都有自己的会计账户，它记录了企业在过去一段时期内生产和经营过程中的实际支出，这些支出被称为会计成本。会计成本常被用于对以往经济行为的审核和评价。 而经济学家分析成本的目的在于考察企业的决策，并进而分析资源配置的结果及效率，所以经济学中对成本的使用重在衡量稀缺资源配置于不同用途上的代价。这涉及使用一项资源或做出一项选择放弃掉的机会，即机会成本的概念。

因为企业并没有为支付这种成本而花钱，它决不会出现在会计师的财务报表上。但是，一个经济学家将把放弃的收入作为成本（机会成本），因为它会影响企业在其主业务中作出的决策。

There is a great difference in the meaning between the cost in economists' eyes and the cost specified in accounting accounts, namely, economic cost and accounting cost. Each enterprise has its own accounting account, which records the actual expenditures of the enterprise in the production and operation process in the past period of time. These expenditures are called accounting costs. Accounting costs are often used to review and evaluate past economic activities. The purpose of economists' analysis of cost is to examine the decision-making of enterprises, and then analyze the results and efficiency of resource allocation. Therefore, the use of cost in economics focuses on measuring the cost of allocating scarce resources for different purposes. This involves using a resource or making a choice to give up the opportunity, namely the concept of opportunity cost.

Because enterprises do not spend money to pay this cost, it will never appear in the financial statements of accountants. However, an economist will regard the abandoned income as the cost (opportunity cost), because it will affect the decisions made by the enterprise in its main business.

要注意的是，随着产量增加，总成本曲线越来越陡峭。这个图上总成本曲线的形状反映了生产函数的形状。当海伦的生产车间变得拥挤时，每个增加的工人增加的产量就少了;这种边际产量递减的特点表现为随着工人数量增加生产函数变得平坦。但现在把这个逻辑倒过来了;当海伦生产的数量多时，她必须雇佣许多工人。因此，随着产量增加，总成本曲线变得较为陡峭。

It should be noted that with the increase of production, the total cost curve becomes steeper and steeper. The shape of the total cost curve on this graph reflects the shape of the production function. When Helen's production workshop became crowded, each additional worker added less output; This decline in marginal production is characterized by the flattening of the production function as the number of workers increases. But now the logic is reversed; When Helen produced a large quantity, she had to hire many workers. Therefore, as the output increases, the total cost curve becomes steeper.

通过生产函数和成本函数曲线我们可以进一步考虑各种成本的衡量：一些成本不随着生产的产量变动而变动，称为固定成本。企业的一些成本随着企业改变产量而变动，称为可变成本。企业总成本是固定成本与可变成本之和。平均成本告诉我们，如果总成本在所生产的所有单位中平均分摊时，普通一单位产量的成本。边际成本告诉我们，生产额外一单位产量引起的总成本变动。

用数学来表示：如果Q代表产量，TC代表总成本ATC 代表平均总成本，MC 代表边际成本，那么，我们可以写出:ATC=总成本/产量=TC/Q以及MC=(总成本变动量)/(产量变动量)=ATC/AQ

在这里，△，即希腊字母代尔塔，代表变量的变动。这些公式表示如何从总成本中得出平均成本和边际成本。

Through the production function and cost function curve, we can further consider the measurement of various costs: some costs do not change with the change of production output, called fixed costs. Some costs of an enterprise change with the change of the output of the enterprise, which is called variable costs. The total cost of an enterprise is the sum of fixed costs and variable costs. The average cost tells us that if the total cost is evenly distributed among all the units produced, the cost of a unit of production is normal. Marginal cost tells us the total cost change caused by producing an additional unit of output.

Mathematically: if Q represents production, TC represents total cost, ATC represents average total cost, MC represents marginal cost, then we can write: ATC=total cost/production=TC/Q and MC=(total cost change)/(output change)=ATC/AQ

Here, △, the Greek letter Delta, represents the change of variables. These formulas show how to get the average cost and marginal cost from the total cost.

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参考资料：《曼昆经济学》、百度

翻译来源：百度翻译

声明：本文由LearningYard新学苑原创，如有侵权，请联系删除！

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