如前所述，经济成本包括形成包容性机会成本的显性和隐性成本。因此，区分会计利润和经济利润也很重要。会计利润是大多数人可能想象他们对利润的看法。会计利润只是美元减去美元，或总收入减去总显性成本。另一方面，经济利润等于总收入减去总经济成本，这是显性和隐性成本的总和。因为经济成本至少与明确成本一样大（事实上，除非隐性成本为零，否则严格更大），经济利润小于或等于会计利润，并且只要隐性成本大于会计利润，则严格低于会计利润零。为了进一步说明会计利润与经济利润的概念，让我们考虑一个简单的例子。假设您的业务收入为10万美元，运营成本为40,000美元。此外，我们假设你放弃了每年50,000美元的工作来经营这项业务。在这种情况下，您的会计利润为60,000美元，因为这是您的营业收入和运营成本之间的差额。另一方面，你的经济利润是10,000美元，因为它影响了你不得不放弃的每年50,000美元工作的机会成本。经济利润有一个有趣的解释，它代表了与下一个最佳替代方案相比的“额外”利润。在这个例子中，通过运营业务可以获得10,000美元的优惠，因为您可以获得60,000美元的会计利润，而不是在工作中赚取50,000美元。
另一方面，即使会计利润为正，经济利润也可能为负。考虑与以前相同的设置，但这一次让我们假设您必须放弃每年70,000美元的工作而不是每年50,000美元的工作才能经营业务。您的会计利润仍为60,000美元，但现在您的经济利润为 – 10,000美元。负经济利润意味着您可以通过寻求其他机会做得更好。在这种情况下， – 10,000美元代表您通过运营业务而赚取的价格低于10,000美元，并且通过每年70,000美元的工作赚取60,000美元。
英国利物浦大学统计学Essay代写:了解如何计算利润
As stated earlier, economic costs include both explicit and implicit costs to form all-inclusive opportunity costs. Therefore, it’s important to also distinguish between accounting profit and economic profit. Accounting profit is what most people probably envision what they think about profit. Accounting profit is simply dollars in minus dollars out, or total revenue minus total explicit cost. Economic profit, on the other hand, is equal to total revenue minus total economic cost, which is the sum of explicit and implicit costs. Because economic costs are at least as big as explicit costs (strictly larger, in fact, unless implicit costs are zero), economic profits are less than or equal to accounting profits and are strictly less than accounting profits as long as implicit costs are greater than zero. To further illustrate the concept of accounting profit versus economic profit, let’s consider a simple example. Let’s say you have a business that brings in $100,000 in revenue and costs $40,000 to run. Furthermore, let’s assume that you gave up a $50,000 per year job to run this business. Your accounting profit would be $60,000 in this case since that is the difference between your operating revenue and operating cost. Your economic profit, on the other hand, is $10,000 because it factors in the opportunity cost of the $50,000 per year job that you had to give up. Economic profit has an interesting interpretation in that it represents the “extra” profit compared to the next best alternative. In this example, you are $10,000 better off by running the business because you get to make $60,000 in accounting profit rather than make $50,000 at a job.
On the other hand, economic profit can be negative even when accounting profit is positive. Consider the same setup as before, but this time let’s assume that you had to give up a $70,000 per year job rather than a $50,000 per year job in order to run the business. Your accounting profit is still $60,000, but now your economic profit is -$10,000. A negative economic profit implies that you could be doing better by pursuing an alternative opportunity. In this case, the -$10,000 represents that you are $10,000 worse off by running the business and making $60,000 than you would be by taking the $70,000 per year job.
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