A firm’s total costs relate to the production of goods and services. A firm (or business) combines the inputs of labour, capital, land and raw or finished component materials to produce outputs. If the firm is successful, the outputs are more valuable than the inputs. This activity of production goes beyond manufacturing (i.e. making things). It includes any process or service that creates value, including transportation, distribution, wholesale and retail sales. Production involves a number of important decisions that define the behaviour of firms. These decisions include, but are not limited to, the following:
- What product or products should the firm produce?
- How should the products be produced (i.e. what production process should be used)?
- How much output should the firm produce?
- What price should the firm charge for its products?
- How much labour should the firm employ?
The answers to these questions depend on the production and cost conditions facing each firm, and this will influence the firm’s cost of production. In the sections that follow we will take a closer look at the cost of production.