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论成本变化规律的对偶性及其意义
引用本文:李山寨. 论成本变化规律的对偶性及其意义[J]. 科技和产业, 2011, 11(8): 81-84
作者姓名:李山寨
作者单位:集美大学工商管理学院,福建厦门,361021
摘    要:文章基于总结规律以指导生产实践和课堂教学之目的,论述各种短期成本的四阶段变化规律及其内在联系,各种长期成本的四阶段变化规律及其内在联系,以及长短期诸多成本规律两两之间和群体内在联系之间的对偶性,并分析其对偶性差异及其产生原因。阐释各种长期成本曲线与各种短期成本曲线所处位置的对偶性及其原因,揭示了长期总成本曲线、长期平均成本曲线与生产扩展线之间的对偶性。

关 键 词:成本理论  成本变化规律  生产扩展线  内在联系  对偶性

On the Duality and It,s Meaning on Various Cost Rules
LI Shan-zhai. On the Duality and It,s Meaning on Various Cost Rules[J]. SCIENCE TECHNOLOGY AND INDUSTRIAL, 2011, 11(8): 81-84
Authors:LI Shan-zhai
Affiliation:LI Shan-zhai(School of Business Administration,Jimei University,Xiamen Fujian 361021,China)
Abstract:Based on the method of analogy analysis,summarizing similarities and differences,the purpose of instruction classroom teaching and produce fulfillment,this paper discusses four phases change rule and its immanent relation of various short-term cost and long-term cost,and duality between those cost rules and immanent relation of groups,analyzes its duality difference and its cause.And it explains the positional duality of Long-term cost curve,Short-term cost curve and its causes,also reveals the duality of Long-term cost curve,Long-term average cost curve and Production expansion line.
Keywords:cost theories  the cost variety regulation  the production expands line  immanent relation  duality
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