Theory of Cost

TOTAL COST(T.C)

Is the cost incurred in of his business production of a given output. Tc = Fc+Vc.

VARIABLE COST (V.C)

This includes the cost of buying raw materials and the cost of labour. It changes with output rises, the variable cost also rises. V.c. = T.c.-Fc.

AVERAGE COST (A.C)

This is the total cost of producing a commodity by a firm divided by the number of units of output. Ac= ∆TCQty .

MARGINAL COST (M.C)

This is a change in the total cost of production brought about by a unit change in the quantity of output. It is the extra cost of increasing output by one unit. MC=TcTo

FIXED COST (F.C)

Is the cost that does not change with output. E.g.  Cost of machines and building. Fc=Tc- Vc.

AVERAGE FIXED COST (AFC)

This is the fixed cost divided by the output since Fc is constant and AFC gives a steady falling value as output increases.

 

Leave a comment

not allowed!