Worksheet – Chapter 18: Business Costs | 第18章练习题：企业成本

📚 Worksheet – Chapter 18: Business Costs | 第18章练习题：企业成本

This worksheet reviews Cambridge A-Level Business Chapter 18 on business costs. It explains how costs are classified, calculated and applied in exam-style questions. Work through the examples carefully before attempting the practice questions at the end.

本练习题复习剑桥 A-Level 商务第18章“企业成本”。它解释了成本的分类、计算以及在考试题型中的应用。请先认真完成例题，再尝试文末的练习题。

1. Chapter Focus: Why Cost Analysis Matters | 本章重点：成本分析为何重要

Chapter 18 usually tests your ability to identify fixed, variable, direct and indirect costs. Examiners also expect you to compute total cost, average cost and marginal cost from simple data tables. You must be able to explain why a cost is classified in a certain way, not just name it.

第18章通常考查你识别固定成本、变动成本、直接成本和间接成本的能力。阅卷人还希望你能根据简单的数据表计算总成本、平均成本和边际成本。你必须能够解释某一成本为何被这样分类，而不仅仅是说出名称。

A strong answer links cost behaviour to business decisions, such as pricing, cost control and profit planning. When output changes, total revenue changes, but cost responses depend on the cost structure of the business.

高分的答案会将成本行为与企业决策联系起来，例如定价、成本控制和利润规划。当产量变化时，总收入会变化，但成本如何反应取决于企业的成本结构。

2. Fixed and Variable Costs | 固定成本与变动成本

A fixed cost does not change with the level of output in the short run. Examples include factory rent, annual insurance, management salaries and depreciation of machinery. Total fixed cost is written as TFC.

固定成本在短期内不随产量水平的变化而改变。例如厂房租金、年度保险费、管理人员薪金和机器折旧。总固定成本写作 TFC。

Although fixed costs stay constant in total, fixed cost per unit falls as output rises. This is why a business can reduce average cost by spreading fixed costs over more units. This point is frequently tested as a calculation or short-answer question.

虽然固定成本在总额上保持不变，但单位固定成本会随着产量上升而下降。这就是为什么企业可以通过将固定成本分摊到更多产品上来降低平均成本。这一点常常以计算题或简答题形式考查。

A variable cost changes directly with output. Raw materials, packaging, piece-rate wages and fuel used in production are typical variable costs. Total variable cost is TVC = variable cost per unit × quantity.

变动成本直接随产量变化而改变。原材料、包装、计件工资和生产中使用的燃料是典型的变动成本。总变动成本 TVC = 单位变动成本 × 数量。

TVC = AVC × Q

In this formula, AVC is average variable cost per unit and Q is the quantity produced. If unit variable cost is $5 and output is 400 units, TVC = $5 × 400 = $2,000.

在此公式中，AVC 是单位平均变动成本，Q 是产量。如果单位变动成本为 5 美元，产量为 400 件，则 TVC = 5 美元 × 400 = 2000 美元。

Cost item	Fixed or variable	Reason / 说明
Factory rent	Fixed	Does not change with output / 不随产量变化
Raw materials	Variable	More output requires more materials / 产量增加需要更多材料
Manager salary	Fixed	Unchanged over short-run output range / 在短期产量范围内不变
Packaging	Variable	Each unit uses packaging / 每件产品都要使用包装

3. Direct and Indirect Costs | 直接成本与间接成本

A direct cost can be traced specifically to a product, department or project. Direct materials and direct labour are the most common examples. If a bakery makes 100 cakes, the flour used for those cakes is a direct material cost.

直接成本可以被明确追溯到某个产品、部门或项目。直接材料和直接人工是最常见的例子。如果一家面包店制作 100 个蛋糕，用于这些蛋糕的面粉就是直接材料成本。

An indirect cost cannot be easily traced to one unit of output. Factory lighting, cleaning, maintenance and supervisor salaries are indirect costs. These are often called overheads.

间接成本不容易追溯到某一单位产品。厂房照明、清洁、维修和主管薪金都是间接成本。这些通常被称为间接费用或管理费用。

Examiners often ask you to classify the same cost in two ways. For example, factory rent is both fixed and indirect. Direct labour is both variable and direct. Being precise with both categories earns full marks.

阅卷人常常要求你用两种方式对同一成本进行分类。例如，厂房租金既是固定成本又是间接成本。直接人工既是变动成本又是直接成本。精确使用两种分类才能拿到满分。

4. Total, Average and Marginal Cost | 总成本、平均成本与边际成本

Total cost is the sum of all fixed and variable costs at a given output level. The basic equation is TC = TFC + TVC. This equation appears in almost every cost calculation.

总成本是在某一产量水平下所有固定成本和变动成本的总和。基本等式是 TC = TFC + TVC。这个等式几乎出现在每一道成本计算题中。

TC = TFC + TVC

Average total cost is total cost divided by quantity. It is also called unit cost. A business uses ATC to decide whether the selling price covers the full cost of production.

平均总成本是总成本除以数量。它也称为单位成本。企业使用 ATC 来判断售价是否覆盖了全部生产成本。

ATC = TC ÷ Q

Marginal cost is the extra cost of producing one more unit. It is calculated as the change in total cost divided by the change in quantity. Chapter 18 often asks students to calculate MC from a table.

边际成本是多生产一单位产品所带来的额外成本。它等于总成本的变化量除以数量的变化量。第18章经常要求你根据表格计算 MC。

MC = ΔTC ÷ ΔQ

For example, if total cost rises from $10,000 to $10,600 when output rises from 200 to 220 units, then ΔTC = $600 and ΔQ = 20. MC = $600 ÷ 20 = $30 per unit.

例如，当产量从 200 件增加到 220 件时，总成本从 10,000 美元上升到 10,600 美元，那么 ΔTC = 600 美元，ΔQ = 20。MC = 600 美元 ÷ 20 = 每件 30 美元。

5. Short-Run and Long-Run Cost Behaviour | 短期与长期成本行为

In the short run, at least one factor of production is fixed. This means some costs are fixed and some are variable. In the long run, all factors are variable, so all costs can change.

在短期内，至少有一种生产要素是固定的。这意味着有些成本是固定的，有些是变动的。在长期，所有要素都是可变的，因此所有成本都可以改变。

A typical Chapter 18 question may ask why average fixed cost falls as output increases. The answer is that TFC is constant, but it is divided by a larger Q. This is a simple mathematical relationship with real strategic importance.

第18章的典型问题可能会问：为什么平均固定成本会随着产量增加而下降？答案是 TFC 保持不变，但它被除以更大的 Q。这是一个简单的数学关系，但在战略上实际很重要。

AFC = TFC ÷ Q

If TFC = $12,000 and Q = 300 units, AFC = $40. If output rises to 600 units, AFC falls to $20. This fall helps the business reduce ATC without reducing any input prices.

如果 TFC = 12,000 美元，Q = 300 件，则 AFC = 40 美元。如果产量上升到 600 件，AFC 下降到 20 美元。这种下降帮助企业降低 ATC，而不需要降低任何投入价格。

6. Worked Example: Classifying and Calculating Costs | 例题：成本分类与计算

A small business manufactures wooden chairs. In one month it produces 500 chairs. Rent is $5,000, timber is $7,500, machinery depreciation is $1,000, piece-rate wages are $2,500 and supervisor salary is $2,000.

一家小企业生产木椅。某月产量为 500 把椅子。租金为 5,000 美元，木材为 7,500 美元，机器折旧为 1,000 美元，计件工资为 2,500 美元，主管薪金为 2,000 美元。

Step 1: classify each cost. Rent, depreciation and supervisor salary are fixed and indirect. Timber and piece-rate wages are variable and direct. This classification is often worth two or three marks.

第一步：对每项成本进行分类。租金、折旧和主管薪金是固定且间接的。木材和计件工资是变动且直接的。这种分类通常值 2 到 3 分。

Step 2: calculate TFC. TFC = $5,000 + $1,000 + $2,000 = $8,000. TVC = $7,500 + $2,500 = $10,000. TC = $8,000 + $10,000 = $18,000.

第二步：计算 TFC。TFC = 5,000 美元 + 1,000 美元 + 2,000 美元 = 8,000 美元。TVC = 7,500 美元 + 2,500 美元 = 10,000 美元。TC = 8,000 美元 + 10,000 美元 = 18,000 美元。

Step 3: calculate unit costs. ATC = $18,000 ÷ 500 = $36 per chair. AFC = $8,000 ÷ 500 = $16. AVC = $10,000 ÷ 500 = $20. Notice that AFC plus AVC equals ATC: $16 + $20 = $36.

第三步：计算单位成本。ATC = 18,000 美元 ÷ 500 = 每把椅子 36 美元。AFC = 8,000 美元 ÷ 500 = 16 美元。AVC = 10,000 美元 ÷ 500 = 20 美元。注意 AFC 加上 AVC 等于 ATC：16 美元 + 20 美元 = 36 美元。

If next month output rises to 600 chairs and all variable costs rise proportionally, timber and piece-rate wages increase by 20%. Fixed costs stay at $8,000. New TVC = $10,000 × 1.2 = $12,000. New TC = $8,000 + $12,000 = $20,000.

如果下个月产量上升到 600 把椅子，且所有变动成本按比例上升，木材和计件工资增加 20%。固定成本仍为 8,000 美元。新的 TVC = 10,000 美元 × 1.2 = 12,000 美元。新的 TC = 8,000 美元 + 12,000 美元 = 20,000 美元。

New ATC = $20,000 ÷ 600 = $33.33 per chair. The fall from $36 to $33.33 is caused by spreading TFC over more units, even though variable costs rose proportionally.

新的 ATC = 20,000 美元 ÷ 600 = 每把椅子 33.33 美元。平均成本从 36 美元下降到 33.33 美元，是因为固定成本被分摊到更多产品上，尽管变动成本按比例上升了。

7. Common Exam Mistakes in Chapter 18 | 第18章常见考试错误

The most common mistake is adding fixed and variable costs before the level of output is known. Always check whether the question gives monthly, weekly or annual figures, and whether output is in units, batches or hours.

最常见的错误是在不知道产量水平之前就把固定成本和变动成本相加。一定要检查题目给出的是月度、周度还是年度数据，以及产量是以件、批还是小时为单位。

Another error is classifying fixed costs as variable when output units are small. For example, rent is fixed even if only 10 units are produced. Unless the question states a step-fixed cost, assume the cost remains unchanged within the relevant range.

另一个错误是在产量很小的情况下把固定成本归为变动成本。例如，即使只生产 10 件产品，租金仍然是固定成本。除非题目说明是阶梯式固定成本，否则假设在相关范围内成本保持不变。

Many students also confuse marginal cost with average variable cost. MC is a change measure, not a per-unit historical measure. Always calculate MC from two consecutive output levels, not from a single row of data.

许多学生还会混淆边际成本与平均变动成本。MC 是一个变化量指标，而不是按历史每单位计算的指标。一定要从两个相邻的产量水平计算 MC，而不是仅用一行数据。

8. Practice Questions | 练习题

Question 1. A factory produces 800 units per month. Rent is $6,000, electricity for machinery is $1,600, raw materials are $8,000, and factory supervisor salary is $2,400. Calculate TFC, TVC, TC, ATC, AFC and AVC.

第1题：某工厂每月生产 800 件产品。租金为 6,000 美元，机器电费为 1,600 美元，原材料为 8,000 美元，车间主管薪金为 2,400 美元。计算 TFC、TVC、TC、ATC、AFC 和 AVC。

Question 2. Output rises from 800 to 900 units, and total cost rises from $36,000 to $39,500. Calculate the marginal cost of the additional 100 units.

第2题：产量从 800 件上升到 900 件，总成本从 36,000 美元上升到 39,500 美元。计算额外 100 件的边际成本。

Question 3. Explain one reason

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Worksheet – Chapter 18: Business Costs | 第18章 练习题：企业成本