Biaya
Diperkenalkan| English | Makna |
|---|---|
| variable costs/ˈveərɪəbl kɒsts/ | Biaya variabel |
| fixed costs/fɪkst kɒsts/ | biaya tetap |
| output/ˈaʊtpʊt/ | output |
| raw materials/rɔː məˈtɪərɪəlz/ | bahan mentah |
| total cost/ˈtəʊtl kɒst/ | Total biaya |
| marginal cost/ˈmɑːdʒɪnl kɒst/ | Biaya marjinal |
| average cost/ˈævrɪdʒ kɒst/ | biaya rata-rata |
What does it cost to make?
- Before a firm can price, budget or judge profit, it must understand its costs — and not all costs behave the same way.
- Some stay flat; others rise with every unit made.
Which is a fixed cost?
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Rent does not change with output — a fixed cost.
Fixed cost 500, variable cost 4 per unit, output 200. What is total cost?
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TC = 500 + 4 × 200 = 1300.
Total cost equals fixed cost plus ______ cost.
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TC = FC + VC.
Fixed and variable costs 可变成本
- Fixed costs 固定成本 don't change with output 产出: rent, salaries, insurance.
- Variable costs rise with output: raw materials 原材料, piece-rate wages, power.
- Total cost 总成本 = fixed + variable costs.
Total cost is fixed cost plus variable cost; it rises in parallel with variable cost.
Biaya
y = ax + b
Total cost = biaya tetap (intercept) + variable cost per unit (gradient).
Total cost is 1200 and output is 150 units. What is average cost per unit?
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AC = 1200 ÷ 150 = 8 per unit.
Marginal cost is the cost of:
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Marginal cost is the extra cost of one additional unit.
Average and marginal cost 边际成本
- Average cost 平均成本 = total cost ÷ output — the cost per unit.
- Marginal cost = the cost of making one more unit.
Worked example. Fixed cost 400, variable cost 6 per unit, output 100. Total cost = 400 + 6×100 = 1000. Average cost = 1000 ÷ 100 = 10 per unit.
Fixed, variable and total cost as output rises
Break-even chart
Add a revenue line to the fixed-cost and total-cost lines. Where revenue meets total cost is the break-even point; beyond it the firm makes a profit.
Why costs matter
- Costs set the floor for pricing and decide profit.
- Knowing fixed vs variable costs is essential for break-even and decision-making.
Capital spending buys fixed assets; revenue spending covers running costs
You've got it
- fixed costs don't change with output; variable costs do; total = fixed + variable
- average cost = total ÷ output; marginal cost = cost of one more unit
- understanding costs underpins pricing, profit and break-even
Write from a total cost of 1100
- Fixed cost is 800. Variable cost is 6 per unit. Output is 50.
- Find the total cost.
Fixed cost is 800, variable cost is 6 per unit and output is 50. What is the total cost?
300 of variable cost plus 800 of fixed cost is 1100.
What is the total cost?
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Fixed cost plus variable cost is 1100. Other options — 1300 (the lesson total); 800 (the fixed cost alone).