Korxonaning qisqa muddatli va uzoq muddatli oraliqdagi faoliyati

O‘zgarmas xarajat (FC - fixedcost) - bu qisqa muddatli oraliqda mahsulot ishlab chiqarish hajmiga boіliq bo‘lmagan xarajatdir (mahsulot ishlab chiqarish hajmi oshganda ham, kamayganda ham o‘zgarmaydigan xarajat). O‘zgarmas xarajatlarga binodan, texnikadan, inshootlardan, ishlab chiqarish uskunalaridan foydalanish bilan bog‘liq xarajatlar, ijara haqi, kapital ta’mirlash, ma’muriy xarajatlar kiradi.
“FIXED COSTS
Fixed costsare those costs that in total do not vary with changes in output. Fixed costs
are associated with the very existence of a firm’s plant and, therefore, must be paid
even if its output is zero. Such costs as rental payments, interest on a firm’s debts, a
portion of depreciation on equipment and buildings, and insurance premiums are
generally fixed costs; they do not increase even if a firm produces more. In column
2 in Table 8-2 we assume that the firm’s total fixed cost is $100. By definition, this
fixed cost is incurred at all levels of output, including zero. The firm cannot avoid
paying these costs in the short run”¹.


O‘rtacha o‘zgarmas xarajat (AFC - Average Fixed Cost) - bir birlik mahsulotga to‘іri keladigan o‘zgarmas xarajat bo‘lib, u quyidagicha aniqlanadi:
. (5)
O‘rtacha o‘zgarmas xarajat mahsulot hajmi oshishi bilan kamayib boradi.
O‘zgarmas xarajat va o‘rtacha o‘zgarmas xarajatlar chiziіi grafikda quyidagicha tasvirlanadi (12-rasm).

12-rasm. va chiziqlari grafigi.

O‘zgaruvchan xarajat (VC - Variable Cost) - mahsulot ishlab chiqarish hajmiga boіliq bo‘lgan xarajat, ya’ni mahsulot hajmi oshganda yoki kamayganda o‘zgaradigan xarajat. O‘zgaruvchan xarajat ga boіliq funksiya bo‘lib, ko‘rinishida yozilishi mumkin.
O‘zgaruvchan xarajatlarga xom ashyoga, elektroenergiyaga, gazga, yordamchi materiallarga bo‘lgan xarajatlar hamda ish haqi kiradi.
O‘rtacha xarajatlar shunday xususiyatga egaki, ishlab chiqarishning boshlanіich qismida uning o‘sish sur’ati mahsulot ishlab chiqarish sur’atidan yuqori bo‘ladi, ishlab chiqarish hajmi optimal o‘lchovga erishganda o‘zgaruvchan xarajatlar kamayib, undan keyin yana oshadi.