Can anyone answer me a question about opportunity cost? face, question, generated, particular, accounting

gableyoung

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

arabdopsis1

 不是高手；

个人理解：

100,000是accounting depreciation； 不是opportunity cost里的economic depreciation；
既然the machine has no alternative use or scrap value， 它的market value就几乎为0， 是以opportunity cost为0

[此贴子已经被作者于2009-4-4 11:50:51编辑过]

gableyoung

ls...我也有从这个角度考虑过，但书上明确说，economic depreciation means all the depreciation related to asset, 所以机器的折旧费用应该是算做economic depreciation的

weimingosi

The machine is used to manufacture a particular product and has no alternative use of scrap value说明这个机器如果不用来生产这种产品就不会创造其他的价值,那么这样看来可以理解成为机器没有opportunity cost.

 

换一个角度理解这个问题,折旧是non-cash项目,从现金的角度,或者说从现金制会计(收付实现制,相对与权责发生制)的角度来看,这台机器是可以创造现金收益的.

 

或者这样理解,经济行为的本质更多的是现金角度的问题而非纯粹会计角度的问题,所以以现金制理解经济行为可能更为接近该行为的economic substance

spielberg

楼主说的是一级还是二级？

joynobel

 我的最直接理解是：

就算你不用这机器生产，折旧也还是会产生的，也是不可避免的（因为这机器只能干这事）
你生产的话起码还能有50000的收入用来抵扣折旧

这个问题可以和fixed/variable cost联系起来

rockuk

 个人理解是economic depreciation is the change in the market value of capital over a given period.

$100,000是accounting depreication 而不是 the change in the market value of capital.