Opportunity Cost:在企业生产领域,某项生产上的机会成本是将投入用于该项目而放弃用于其他用途上可能得到的最大收益。Explicit Cost:指厂商在生产要素市场上购买或租用所需的生产要素的实际支出。这些支出是在会计账上作为成本项目记入账上的费用,包括支付给劳动力的工资、购买原材料、燃料、动力和运输等所支付的费用,以...
Yes,total opportunity cost = explicit costs + implicit costs机会成本=外显成本+隐含成本外显成本意即实际支出 隐含成本则为时间 效益等…---normal profits 正常利润:成本的一个组成部分,支付给企业家资本投资的报酬.accounting profits 会计利润:由财务会计 根据会计准则计算出的利润,运用了大量的估计和判断.正常...
1.外显成本 外显成本 (英文:explicit costs)或称为显性成本,就是容易观察到的成本,直接、自掏腰包的付款,像是购买股票、付工资、付水电、付材料或租金。 举例来说,你开一家餐馆,新增一道菜色需要总共100元,包括原料+水电成本,那外显成本就是100元,但是如果不新增菜色,就可以把这100元拿去做其他事,放弃做其...
opportunity cost 分为 opportinity cost of time 和 opportunity cost of financial captical,两者都属于 implicit cost， 而 implicit cost 和 emplicit cost 的关系是 economic profit =revenues-emplicit cost-implicit cost=accounting profit-implicit cost ...
关于opportunity cost和normal profit,高顿网校CFA小编还是举个例子来解释会更明白。 假设有个公司,1年收入revenue100万,然后这1年中发生的会计成本accounting cost是30万,也就是explicit cost。 这样账面会计盈利accounting profit为100-30=70万。而此公司在这1年中,如果把公司的资产投资或运营于其他某个生产领域,预...
An excellent example of an explicit cost is adding new items or services to your business. This marginal cost will require your investment in labor, utilities, materials, and more, and the money could have been used elsewhere. Implicit costs do not involve financial payment, but they indicate ...
Opportunity costs are at the center of the economic sphere and govern the cost of every financial process. Learn more about the definition and relative calculations of opportunity cost, explore the relationship between explicit and implicit costs, and apply your understanding with examples. Cost of...
假设有个公司,1 年收入 revenue100 万,然后这 1 年中发生的会计成本 accounting cost 是 30 万,也就是 explicit cost。 这样账面会计盈利 accounting profit 为 100-30=70 万。而此公司在这 1 年中,如果把公司的资产投资或运营 于其他某个生产领域,预计可获利 40 万,此 40 万为 implicit cost,隐性成本。
//baike.baidu.com/view/315328.htm?fr=aladdin><http://www.g-tu.com/photo/3/billustration/2011/0323/34163.html> ExplicitCosts& ImplicitCosts ImplicitCosts&OpportunityCosts •ImplicitCost{opportunitycostoftimeopportunitycostoffinancialcapital Relation:•Economicprofit=Revenues-ExplicitCost-Implicit ...
Opportunity cost analysis can play a crucial role in determining a company'scapital structure. A business incurs an explicit cost in taking ondebtor issuingequitybecause it must compensate its lenders or shareholders. And each option also carries an opportunity cost. ...