4. uzdevums. Aprēķini un analizē!

SIA «ZZ» dienā saražo 45 bērnu zābaku pārus, kuru kopējās ražošanas izmaksas EUR 910, un 60
sieviešu zābaku pārus, kuru kopējās ražošanas izmaksas EUR 1220.

1) Aprēķini ražošanas uzņēmuma kopējās izmaksas, bērnu zābaku, sieviešu zābaku vidējās
izmaksas!
𝑇𝐶 = 2130 € ; 𝐴𝑇𝐶𝑏 ≈ 20,22 € ; 𝐴𝑇𝐶𝑠 ≈ 20,33 €
2) Kura produkta ražošanas izmaksas ir lielākas?
Sieviešu zābaku vidējās izmaksas ir lielākas nekā bērnu zābaku vidējās izmaksas:
𝐴𝑇𝐶𝑠 > 𝐴𝑇𝐶𝑏
Dots:

𝑄𝑏 = 45
𝑇𝐶𝑏 = 910 €
𝑄𝑠 = 60
𝑇𝐶𝑠 = 1220 €

Atrast:

𝑇𝐶 − ?
𝐴𝑇𝐶𝑏 − ?
𝐴𝑇𝐶𝑠 − ?
𝐴𝑇𝐶𝑏 ∨ 𝐴𝑇𝐶𝑠 − ?

Risinājums:

𝑇𝐶 = 𝑇𝐶𝑏 + 𝑇𝐶𝑠
𝑇𝐶 = 910 € + 1220 € = 2130 €

𝑇𝐶𝑏
𝐴𝑇𝐶𝑏 =
𝑄𝑏
910 €
𝐴𝑇𝐶𝑏 = ≈ 20,22 €
45

𝑇𝐶𝑠
𝐴𝑇𝐶𝑠 =
𝑄𝑠
1220 €
𝐴𝑇𝐶𝑠 = ≈ 20,33 €
60

𝐴𝑇𝐶𝑏 < 𝐴𝑇𝐶𝑠

5. uzdevums. IK «Rotas» saražoto rotaslietu viena komplekta mainīgās izmaksas ir Ls 5,50, pastāvīgās
izmaksas Ls 24 mēnesi. Mēnesī viņa izgatavo 40 komplektus. Komplekta tirgus cena ir Ls 15,00.

1) Kādas ir šo komplektu kopējās izmaksas? 𝑇𝐶 = 244 𝐿𝑠

2) Kāda ir pirms nodokļu peļņa, ja tiek pārdoti visi komplekti? 𝑃𝑒ļņ𝑎 = 356 𝐿𝑠

Dots:

AVC = 5,50 𝐿𝑠
𝐹𝐶 = 24 𝐿𝑠
𝑄 = 40
𝑃 = 15,00 𝐿𝑠

Atrast:

𝑇𝐶 − ?
𝑃𝑒ļņ𝑎 − ?

Risinājums:

𝑇𝐶 = 𝑉𝐶 + 𝐹𝐶
𝑉𝐶
𝐴𝑉𝐶 = ⇔ 𝑉𝐶 = 𝐴𝑉𝐶 ⋅ 𝑄
𝑄

𝑇𝐶 = 𝐴𝑉𝐶 ⋅ 𝑄 + 𝐹𝐶
𝑇𝐶 = 5,50 𝐿𝑠 ⋅ 40 + 24 𝐿𝑠 = 244 𝐿𝑠

𝑃𝑒ļņ𝑎 = 𝑇𝑅 − 𝑇𝐶
𝑇𝑅 = 𝑃 ⋅ 𝑄

𝑃𝑒ļņ𝑎 = 𝑃 ⋅ 𝑄 − 𝑇𝐶
𝑃𝑒ļņ𝑎 = 15,00 𝐿𝑠 ⋅ 40 − 244 𝐿𝑠 = 356 𝐿𝑠
6. uzdevums. Tabulā dotas uzņēmuma izmaksas. Aprēķini trūkstošos radītājus! Attēlo FC, VC un TC
grafikus!

Q FC VC TC AFC AVC ATC

0 10 0 10 - - -
1 10 20 30 10 20 30
2 10 30 40 5 15 20
3 10 80 90 3,33 26,67 30
4 10 160 170 2,5 40 42,5

0) 𝑉𝐶0 = 0, 𝑘𝑎𝑑 𝑄0 = 0
𝐹𝐶0 = 𝑇𝐶0 − 𝑉𝐶0 = 10 − 0 = 10
𝐹𝐶0 10
𝐴𝐹𝐶0 = = = 𝑣ē𝑟𝑡ī𝑏𝑎 𝑛𝑎𝑣 𝑑𝑒𝑓𝑖𝑛ē𝑡𝑎
𝑄0 0

𝑉𝐶0 0
𝐴𝑉𝐶0 = = = 𝑣ē𝑟𝑡ī𝑏𝑎 𝑛𝑎𝑣 𝑑𝑒𝑓𝑖𝑛ē𝑡𝑎
𝑄0 0

𝑇𝐶0 10
𝐴𝑇𝐶0 = = = 𝑣ē𝑟𝑡ī𝑏𝑎 𝑛𝑎𝑣 𝑑𝑒𝑓𝑖𝑛ē𝑡𝑎
𝑄0 0

1) 𝐹𝐶1 = 𝑐𝑜𝑛𝑠𝑡 = 10
𝑇𝐶1 = 𝐹𝐶1 + 𝑉𝐶1 = 10 + 20 = 30
𝐹𝐶1 10
𝐴𝐹𝐶1 = = = 10
𝑄1 1

𝑉𝐶1 20
𝐴𝑉𝐶1 = = = 20
𝑄1 1

𝑇𝐶1 30
𝐴𝑇𝐶1 = = = 30
𝑄1 1

2) 𝐹𝐶2 = 𝑐𝑜𝑛𝑠𝑡 = 10
𝑉𝐶2 = 𝐴𝑉𝐶2 ⋅ 𝑄2 = 15 ⋅ 2 = 30
𝑇𝐶2 = 𝐹𝐶2 + 𝑉𝐶2 = 10 + 30 = 40
𝐹𝐶2 10
𝐴𝐹𝐶2 = = =5
𝑄2 2
𝑉𝐶2 30
𝐴𝑉𝐶2 = = = 15
𝑄2 2
𝑇𝐶2 40
𝐴𝑇𝐶2 = = = 20
𝑄2 2
3) 𝐹𝐶3 = 𝑐𝑜𝑛𝑠𝑡 = 10
𝑇𝐶3 = 𝐴𝑇𝐶3 ⋅ 𝑄3 = 30 ⋅ 3 = 90
𝑉𝐶3 = 𝑇𝐶3 − 𝐹𝐶3 = 90 − 10 = 80
𝐹𝐶3 10
𝐴𝐹𝐶3 = = ≈ 3,33
𝑄3 3
𝑉𝐶3 80
𝐴𝑉𝐶3 = = ≈ 26,67
𝑄3 3

4) 𝐹𝐶4 = 𝑐𝑜𝑛𝑠𝑡 = 10
𝑇𝐶4 = 𝐹𝐶4 + 𝑉𝐶4 = 10 + 160 = 170
𝐹𝐶4 10
𝐴𝐹𝐶4 = = = 2,5
𝑄4 4
𝑉𝐶4 160
𝐴𝑉𝐶4 = = = 40
𝑄4 4
𝑇𝐶4 170
𝐴𝑇𝐶4 = = = 42,5
𝑄4 4
7. uzdevums. Aprēķini un analizē!

Dotas uzņēmuma izmaksas. Preces cena ir 5.

Q FC VC TC TR Peļņa
0 30 0 30 0 -30
5 30 15 45 25 -20
10 30 20 50 50 0
15 30 40 70 75 5
20 30 50 80 100 20
25 30 95 125 125 0
30 30 130 160 150 -10

0)
𝑇𝐶0 = 𝐹𝐶0 + 𝑉𝐶0 = 30 + 0 = 30

𝑇𝑅0 = 𝑃 ⋅ 𝑄0 = 5 ⋅ 0 = 0

Peļņ𝑎0 = 𝑇𝑅0 − 𝑇𝐶0 = 0 − 30 = −30

5) 𝐹𝐶5 = 𝑐𝑜𝑛𝑠𝑡 = 30
𝑇𝐶5 = 𝐹𝐶5 + 𝑉𝐶5 = 30 + 15 = 45
𝑇𝑅5 = 𝑃 ⋅ 𝑄5 = 5 ⋅ 5 = 25
Peļņ𝑎5 = 𝑇𝑅5 − 𝑇𝐶5 = 25 − 45 = −20

10) 𝐹𝐶10 = 𝑐𝑜𝑛𝑠𝑡 = 30

𝑇𝐶10 = 𝐹𝐶10 + 𝑉𝐶10 = 30 + 20 = 50
𝑇𝑅10 = 𝑃 ⋅ 𝑄10 = 5 ⋅ 10 = 50
Peļņ𝑎10 = 𝑇𝑅10 − 𝑇𝐶10 = 50 − 50 = 0

15) 𝐹𝐶15 = 𝑐𝑜𝑛𝑠𝑡 = 30

𝑇𝐶15 = 𝐹𝐶15 + 𝑉𝐶15 = 30 + 40 = 70

𝑇𝑅15 = 𝑃 ⋅ 𝑄15 = 5 ⋅ 15 = 75
Peļņ𝑎15 = 𝑇𝑅15 − 𝑇𝐶15 = 75 − 70 = 5

20) 𝐹𝐶20 = 𝑐𝑜𝑛𝑠𝑡 = 30

𝑇𝐶20 = 𝐹𝐶20 + 𝑉𝐶20 = 30 + 50 = 80

𝑇𝑅20 = 𝑃 ⋅ 𝑄20 = 5 ⋅ 20 = 100
Peļņ𝑎20 = 𝑇𝑅20 − 𝑇𝐶20 = 100 − 80 = 20
 25) 𝐹𝐶25 = 𝑐𝑜𝑛𝑠𝑡 = 30

𝑇𝐶25 = 𝐹𝐶25 + 𝑉𝐶25 = 30 + 95 = 125

𝑇𝑅25 = 𝑃 ⋅ 𝑄25 = 5 ⋅ 25 = 125
Peļņ𝑎25 = 𝑇𝑅25 − 𝑇𝐶25 = 125 − 125 = 0

30) 𝐹𝐶30 = 𝑐𝑜𝑛𝑠𝑡 = 30

𝑇𝐶30 = 𝐹𝐶30 + 𝑉𝐶30 = 30 + 130 = 160

𝑇𝑅30 = 𝑃 ⋅ 𝑄30 = 5 ⋅ 30 = 150
Peļņ𝑎30 = 𝑇𝑅30 − 𝑇𝐶30 = 160 − 150 = −10

3. Aizpildi tabulu!

Q TC FC VC ATC MC

1 150 120 30 150

2 172 120 52 86
26
3 198 120 78 66

4 216 120 96 54
1) 𝐹𝐶1 = 𝑐𝑜𝑛𝑠𝑡 = 120
𝑇𝐶1 = 𝐴𝑇𝐶1 ⋅ 𝑄1 = 150 ⋅ 1 = 150
𝑉𝐶1 = 𝑇𝐶1 − 𝐹𝐶1 = 150 − 120 = 30

3) 𝐹𝐶3 = 𝑐𝑜𝑛𝑠𝑡 = 120

𝑇𝐶3 = 𝐹𝐶3 + 𝑉𝐶3 = 120 + 78 = 198

𝑇𝐶3 198
AT𝐶3 = = = 66
𝑄3 3

2)
ΔTC
𝑀𝐶 =
ΔQ

𝑇𝐶3 − 𝑇𝐶2
𝑀𝐶 =
𝑄3 − 𝑄2

MC(𝑄3 − 𝑄2 ) = 𝑇𝐶3 − 𝑇𝐶2

MC(𝑄3 − 𝑄2 ) − 𝑇𝐶3 = −𝑇𝐶2
−MC(𝑄3 − 𝑄2 ) + 𝑇𝐶3 = 𝑇𝐶2

𝑇𝐶2 = 𝑇𝐶3 − MC(𝑄3 − 𝑄2 )

𝑇𝐶2 = 198 − 26(3 − 2) = 172

𝑉𝐶2 = 𝑇𝐶2 − 𝐹𝐶2 = 172 − 120 = 52

𝑇𝐶2 172
𝐴𝑇𝐶2 = = = 86
𝑄2 2

4) 𝐹𝐶4 = 𝑐𝑜𝑛𝑠𝑡 = 120

𝑉𝐶4 = 𝑇𝐶4 − 𝐹𝐶4 = 216 − 120 = 96

𝑇𝐶4 216
𝐴𝑇𝐶4 = = = 54
𝑄4 4
4. Aizpildi tabula!

Q FC VC TC MC

0 100 0 100
1
100 100 100 200

200 100 250 350

2
300 100 450 550

400 100 750 850

0) 𝑉𝐶0 = 0, 𝑘𝑎𝑑 𝑄0 = 0

𝐹𝐶0 = 𝑇𝐶0 − 𝑉𝐶0 = 100 − 0 = 100

100) 𝐹𝐶100 = 𝑐𝑜𝑛𝑠𝑡 = 100

𝛥𝑇𝐶100−0
𝑀𝐶100−0 =
𝛥𝑄100−0
𝑇𝐶100 − 𝑇𝐶0
𝑀𝐶100−0 =
𝑄100 − 𝑄0
𝑀𝐶100−0 (𝑄100 − 𝑄0 ) = 𝑇𝐶100 − 𝑇𝐶0
𝑀𝐶100−0 (𝑄100 − 𝑄0 ) + 𝑇𝐶0 = 𝑇𝐶100
𝑇𝐶100 = 𝑀𝐶100−0 (𝑄100 − 𝑄0 ) + 𝑇𝐶0
𝑇𝐶100 = 1(100 − 0) + 100 = 200

𝑉𝐶100 = 𝑇𝐶100 − 𝐹𝐶100 = 200 − 100 = 100

200) 𝐹𝐶200 = 𝑐𝑜𝑛𝑠𝑡 = 100

𝑇𝐶200 = 𝐹𝐶200 + 𝑉𝐶200 = 100 + 250 = 350

300) 𝐹𝐶300 = 𝑐𝑜𝑛𝑠𝑡 = 100

𝛥𝑇𝐶300−200
𝑀𝐶300−200 =
𝛥𝑄300−200
 𝑇𝐶300 − 𝑇𝐶200
𝑀𝐶300−200 =
𝑄300 − 𝑄200
𝑇𝐶300 = 𝑀𝐶300−200 (𝑄300 − 𝑄200 ) + 𝑇𝐶200
𝑇𝐶300 = 2(300 − 200) + 350 = 550
𝑉𝐶300 = 𝑇𝐶300 − 𝐹𝐶300 = 550 − 100 = 450

400) 𝐹𝐶400 = 𝑐𝑜𝑛𝑠𝑡 = 100

𝑉𝐶400 = 𝑇𝐶400 − 𝐹𝐶400 = 850 − 100 = 750