Re: [考試] 關於經濟利潤和會計利潤的問題
※ 引述《zong2006 (小周鳥)》之銘言:
: 來源: 100 年度交大交管研究所考題
: 科目:經濟學
: 問題:Dolores used to work as a high school teacher for $40000 per year
: but quit in order to start her own catering business. To invest in her
: factory, she withdraw $20000 from her saving, which paid 3 percent interest
: and borrowed $30000 from her uncle, whom she pays 3 percent interest per year.
: Last year she paid $25000 for ingredients and had revenue of $60000. She asked
: Louis the accountant and Greg the economist to caculate her profit for her.
: a. Louis says her costs are $25900 and Greg says her costs are $66500
: b. Louis says her costs are $25000 and Greg says her costs are $65000
: c. Louis says her profit is $66500 and Greg say her costs are $66500
: d. Louis says her profit is $75000 and Greg say her costs are $41500
個人算出來是A 稱不上是高手(中手都稱不上?) 有錯請指教
先從會計成本著手 因為
經濟成本=會計成本+機會成本=會計成本+正常利潤
而會計成本就是實際上有的成本
餐飲業會計成本是材料錢加上借來的錢=30000*0.03+25000=25900
而機會成本就是放棄這個決策所能賺得最高會計利潤
餐飲業的機會成本就是當老師 又利潤等於收入減成本
當老師收入是當老師薪水+原本的存款收入=40000+20000*0.03=40600
因為沒有提到當老師時的成本 假設成本為零
利潤即為收入減成本=40600-0=40600
所以 餐飲業經濟成本=會計成本+機會成本=25900+40600=66500
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