Four years ago a company bought a $1 million machine with an estimated useful life of 10 years. For accounting purposes, the machine is being depreciated in the amount of $100,000 annually. The machine is used to manufacture a particular product and has no alternative use of scrap value. The annual revenue generated from operating the machine is $650 000 and the annual cost of the factors of production, other than deprecation, employed to generate that revenue is #600 000. Should the company continue to operate the machine?
A. Yes
B. No, because the machine is being operated at a net loss
C. No, because the opportunity cost of operating the machine is zero
这题见于教材经济学P122，答案是A，理由是opportunity cost is 0 and revenue is 50000
但是从阅读了第16节， opportunity cost includes implicit cost and explicit cost, and economic depreciation is part of implicit cost. 所以opportunity cost 应该是100000（机器贬值）implicit cost+600000运营费用 explicit cost才对，请高手回答
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发表于 2009-4-2 04:08
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