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1、EngineeringEconomy工程经济学Chapter2:CostConceptsandDesignEconomics第二章：成本概念和经济性设计Copyright©2012byPearsonEducation,Inc.EngineeringEconomy,FifteenthEditionUpperSaddleRiver,NewJersey07458ByWilliamG.Sullivan,ElinM.Wicks,andC.PatrickKoellingAllrightsreserved.TheobjectiveofChapter2istoanalyzeshort-termalternat
2、iveswhenthetimevalueofmoneyisnotafactor.•学习目的–描述贯穿本书的一些基本的成本术语和成本概念–阐明在工程经济分析和决策中应当如何应用这些概念–在不考虑货币时间价值时的方案分析方法Copyright©2012byPearsonEducation,Inc.EngineeringEconomy,FifteenthEditionUpperSaddleRiver,NewJersey07458ByWilliamG.Sullivan,ElinM.Wicks,andC.PatrickKoellingAllrightsreserved.讨论主题•固定成本、可变成本、•总
3、体经济环境增量成本•价格需求关系•总收益函数•直接成本、间接成本、•盈亏平衡关系管理费用•利润最大化/成本最小化•付现成本与账面成本•成本驱动的设计优化•沉没成本与机会成本•静态经济研究•寿命周期成本•案例研究——日间行驶用灯Copyright©2012byPearsonEducation,Inc.EngineeringEconomy,FifteenthEditionUpperSaddleRiver,NewJersey07458ByWilliamG.Sullivan,ElinM.Wicks,andC.PatrickKoellingAllrightsreserved.Costscanbecate
4、gorizedinseveraldifferentways.•Fixedcost（固定成本）:unaffectedbychangesinactivitylevel•Variablecost（可变成本）:varyintotalwiththequantityofoutput(orsimilarmeasureofactivity)•Incrementalcost（增量成本）:additionalcostresultingfromincreasingoutputofasystembyone(ormore)unitsCopyright©2012byPearsonEducation,Inc.Enginee
5、ringEconomy,FifteenthEditionUpperSaddleRiver,NewJersey07458ByWilliamG.Sullivan,ElinM.Wicks,andC.PatrickKoellingAllrightsreserved.Copyright©2012byPearsonEducation,Inc.EngineeringEconomy,FifteenthEditionUpperSaddleRiver,NewJersey07458ByWilliamG.Sullivan,ElinM.Wicks,andC.PatrickKoellingAllrightsreserve
6、d.Morewaystocategorizecosts•Directcost:canbemeasuredandallocatedtoaspecificworkactivity•直接成本是指那些能够被合理计算出并且合理分配给某个特定的产出或者工作活动的成本。•Indirectcost（间接成本）:difficulttoattributeorallocatetoaspecificoutputorworkactivity(alsooverhead（工厂管理成本）orburden（一般成本）)•间接成本由除直接劳动力成本或直接原材料成本以外的工厂运营成本构成。•Standardcost:costper
7、unitofoutput,establishedinadvanceofproductionorservicedelivery•标准成本的主要作用：成本预测，绩效评价，产品定价，价值估算Copyright©2012byPearsonEducation,Inc.EngineeringEconomy,FifteenthEditionUpperSaddleRiver,NewJersey07458ByWil
