机会成本、历史成本和固定成本* ——基于主观主义经济学的解释

经济理论与经济管理 ›› 2015, Vol. 35 ›› Issue (9): 56-67.

机会成本、历史成本和固定成本* ——基于主观主义经济学的解释

戴泽伟1,张正勇2

1 西南财经大学会计学院; 2 南京财经大学会计学院

出版日期:2015-09-16 发布日期:2015-09-22
基金资助:
本文得到中央高校创新团队——基于国际竞争力的中国企业成本管理团队项目资助。

THE RELATIONS BETWEEN OPPORTUNITY COST, HISTORICAL COST AND FIXED COST ——From the Perspective of Subjectivism Economics

DAI Ze-Wei-1,ZHANG Zheng-Yong-2

1School of Accounting, Southwest University of Finance and Economics; 2School of Accounting,Nanjing University of Finance and Economics

Online:2015-09-16 Published:2015-09-22

摘要/Abstract

摘要：

新古典经济学在成本的论述上，并没有坚持机会成本观，与其“个人选择”的逻辑起点冲突。而主观主义经济学在成本观阐述上，坚持了“个人选择”。本文以主观主义经济学的思想为前提，采用逻辑演绎的方式系统论证了如下命题：（1）如果“机会成本”等同于效用，那么，非货币性收益是如何从证券定价函数中消失的？（2）记录企业过去行为结果的历史成本制度，在什么前提下，能够传递出对证券定价有用的信息？（3）固定成本和变动成本是否会导致个体决策上的差异？本文得到如下结论：（1）陌生人社会的崛起，委托人和代理人之间非货币性收益的不可转让性，导致对证券的定价，无需考虑非货币性收益；（2）在企业的最终产出受到人力资本异质性和外部资源冲击，而这两者无法直接定价时，记录企业过去一段时间的行为结果，将有助于间接预测不同证券持有的机会成本；（3）受制于要素交易契约形式的外生性和市场按类别交易，固定成本与变动成本将会带来不同的决策风险，进而需要对其做出区分。

关键词: 机会成本 , 历史成本 , 固定成本

Abstract:

In the discussion of the cost view, neoclassical economics does not insist on the opportunity cost, which contradicts the logic of individual choice. Subjectivism economics insists on the discussion of its cost view on the basis of individual choice. This paper systematically discusses these viewpoints with the logical deduction based on the thought of subjectivism economics. If the opportunity cost is utility, why does nonmonetary benefit disappear in the security pricing function? Why can the historical cost system provide some useful information in pricing function? Are there obviously different between fixed cost and variable cost, when they are employed to make decision? This paper provides some conclusions as follows. Firstly, with the development of stranger society, the inalienability of nonmonetary benefit between principals and agents, excludes the nonmonetary, benefits in the security pricing function. Secondly, influenced by the heterogeneity and external environment which cannot be directly measured, the historical cost system can be helpful to predict the opportunity cost of different securities. Thirdly, under the pressure of exogenesis of contract form, fixed cost and variable cost will bring some different risks.

Key words: opportunity cost , historical cost , fixed cost

戴泽伟1,张正勇2. 机会成本、历史成本和固定成本* ——基于主观主义经济学的解释[J]. 经济理论与经济管理, 2015, 35(9): 56-67.

DAI Ze-Wei-1,ZHANG Zheng-Yong-2. THE RELATIONS BETWEEN OPPORTUNITY COST, HISTORICAL COST AND FIXED COST ——From the Perspective of Subjectivism Economics[J]. Economic Theory and Business Management, 2015, 35(9): 56-67.