Engineering Economic Analysis - 9th Edition工程经济分析解析-第九版.ppt

《Engineering Economic Analysis - 9th Edition工程经济分析解析-第九版.ppt》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。

1、EngineeringEconomicAnalysis9thEditionChapter2ENGINEERINGCOSTSANDCOSTESTIMATING1EngineeringEconomicAnalysis-NinthEditionNewna/Eschenbach/LavelleCopyright2004byOxfordUniversityPress,Inc.EngineeringCostsClassificationsofcostsFixed-constant,unchangingRentisconstant(single,marrie

2、d,children)Variable-dependonactivitylevelFooddependsonthenumberofoccupantsMarginal-variablecostforthenextunitDependsonthenextunit(adult,child,baby)Average-totalcost/numberofunitsRent+food+…+n/numberofunits2EngineeringEconomicAnalysis-NinthEditionNewna/Eschenbach/LavelleCopyri

3、ght2004byOxfordUniversityPress,Inc.Fixed,Variable,andTotalCostsExample2-13EngineeringEconomicAnalysis-NinthEditionNewna/Eschenbach/LavelleCopyright2004byOxfordUniversityPress,Inc.ProfitandLossTermsBreakeven:totalrevenue=totalcostsJustgettingbyProfitregion:totalrevenue>totalco

4、stsPuttingmoneyinthebankLossregion:totalrevenue

5、2004byOxfordUniversityPress,Inc.Past(Sunk)CostsandFuture(Opportunity)CostsSunkcost:moneyspentduetoapastdecision.Wecannotdoanythingaboutthesecosts.PurchasepricepaidforacartwoyearsagoOpportunitycost:abenefitthatisforegonebyengagingaresourceinachosenactivityinsteadofengagingtha

6、tsameresourceinsomeforegoneactivity.Wemakeachoiceordecision.Buyinglunchinsteadofgas6EngineeringEconomicAnalysis-NinthEditionNewna/Eschenbach/LavelleCopyright2004byOxfordUniversityPress,Inc.Whichamountisthevalueatpresent?Example2-37EngineeringEconomicAnalysis-NinthEditionNewna

7、/Eschenbach/LavelleCopyright2004byOxfordUniversityPress,Inc.ExpenseTypesRecurringexpense:anticipatedandoccuratregularintervals.Purchasingfood,payingrentNon-recurringexpense:one-of-a-kindeventthatoccursatanirregularinterval.Illness,accident,deathSometimesweattempttoplanforlarg

8、enon-recurringcostsbybuyinginsurance.Payingtheperiodicinsurancepremi