Profit maximization（利潤最大化）是什么_2020年ACCA考試FM知識點(diǎn)
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【內(nèi)容導(dǎo)航】
Profit maximization 利潤最大化
【知識點(diǎn)】
Profit maximization 利潤最大化
Profit maximization
In much economic theory, it is assumed that the firm behaves in such a way as to maximize profits, where profit is viewed in an economist’s sense. Unlike the accountant’s concept of cost, total costs by this economist’s definition include an element of reward for the risk-taking of the entrepreneur, called ‘normal profit’.
Where the entrepreneur is in full managerial control of the firm, as in the case of a small owner-managed company or partnership, the economist’s assumption of profit maximization would seem to be very reasonable. Remember though that the economist’s concept of profits is broadly in terms of cash. Whereas accounting profits may not equate to cash flows.
Even in companies owned by shareholders but run by non-shareholding managers, if the manager is serving the company’s interests, we might expect that the profit maximization assumption should be close to the truth.
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注：以上內(nèi)容來自BPP教材第9頁
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