The Costs of Production

Various measures of the costs of production

Cost concepts, shapes of cost curves

The firm’s objective

Companies exist to create shareholder value (NPV of all future profits)


Economists normally assume that companies maximise profits

Profit = Total revenue - Total costs

Total revenue is the amount a firm receives for the sale of its output.

Total cost is the amount a firm pays to buy the inputs into production.

Costs as opportunity costs

A firm’s cost of production includes all the opportunity costs of making its output of goods and services.

A firm’s cost of production include explicit costs and implicit costs.

Explicit costs

Implicit costs

Explicit costs are input costs that require a direct outlay of money by the firm.

Implicit costs are input costs that do not require an outlay of money by the firm.

e.g

An entrepreneur invests $300,000 in a factory. If this money had been deposited in a savings account, the entrepreneur would have earned $15,000 per year.

The $15,000 in forgone interest is an implicit cost of the entrepreneur’s business

Is not a cost recorded by an accountant because no money flows out of the business to pay for it.

If, instead, the entrepreneur had borrowed the $300,000 at 5 per cent interest, both accountants and economists would count the $15,000 interest payment as a cost.

Production and costs: basic concepts

The production function

Marginal product

Diminishing marginal product

The short run

is a period of time during which at least one factor of production is fixed.

The long run

Is the period of time needed for all factors of production to become variable.

e.g., in the short run, the size of a firm’s factory is fixed.

Describes the relationship between quantity of inputs and the quantity of output.

The increase in output that arises from an additional unit of input

the marginal product of an input declines as the quantity of the input increases.

Various measures of costs

Fixed costs (FC): costs that do not vary with the quantity of output produced.

Variable costs (VC): costs that do vary with the quantity of output produced.

Total cost (TC) = FC + VC

Average costs (AC): costs divided by the quantity of output

Marginal costs (MC): the increase in total cost that arises from an extra unit of output

Examples: capital equipment, rent

Examples: material costs

Cost curves and their shapes

Marginal cost eventually rises

due to diminishing marginal product

U-shaped average-total-cost curve

Average fixed costs declines as output rises

Diminishing marginal product eventually dominates

Efficient scale: the output level with the lowest ATC

The marginal-cost curve crosses the average-total-cost curve at the minimum of average total cost.

ATC falls if MC<ATC

ATC rises if MC>ATC

Costs in the short and long run

The long-run average total cost curve is flatter and lies below the short-run curves

because

in the short run, certain inputs are fixed;

in the long run, the firm has greater flexibility – it can choose which short-run curve it wants to use.

Economies and diseconomies of scale

Economies of scale

Diseconomies of scale

Constant returns to scale

long-run average total cost falls as the quantity of output increases

long-run average total cost rises as the quantity of output increases

long-run average total cost stays the same as the quantity of output changes