当谈到你的业务,你的一个主要goals (if not yourbiggestgoal) is to make a profit. And to find profit, you may need to look at explicit and implicit costs. But, what exactly are these costs? And, what’s the difference between implicit vs. explicit costs? It’s time for your implicit and explicit cost rundown.

隐性与明确费用

Whether you realize it or not, you deal with both implicit cost and explicit cost while doing business. Implicit and explicit costs help you determineaccounting profit and economic profit, opportunity cost, and more.

So, what is the difference between explicit and implicit cost? Let us walk you through it.

什么是明确的费用？

Explicit costs, also known as accounting costs, are normal business expenses that appear in thegeneral ledger。这些成本可以直接影响您的企业的盈利能力。

会计成本涉及有形资产和货币交易。明确的成本示例包括：

• Employee工资
• 租赁付款
• Utilities
• Raw materials
• Advertising
• Supplies
• Rent
• 其他直接成本

企业主通常很容易识别，跟踪和记录会计成本。您可以使用明确的费用来计算公司的利润，并查看费用时需要进行更改的位置。

什么是隐性成本？

Implicit costs are a little more complicated than explicit costs. Whereas explicit costs are more straightforward, implicit costs deal with intangible costs.

An implicit cost represents an opportunity cost. Unlike explicit costs, implicit costs are the costs associated if youwoulddo something, like make an investment.

With implicit costs, you do not track them like business expenses in your books. Instead, you can calculate implicit costs to determine economic profit and help make smart business decisions.

Basically, implicit opportunity cost comes from theuseof an asset instead of a purchase or rental of an asset. Check out a few implicit cost examples:

• 如果您出售业务，股票的年度现金流量
• Payments you would earn from a rented property
• 花在一项商业活动上，最好花在另一个任务上
• Business owner passing on taking a salary in the early stages of operations
• 时间设备是离线维护的

计算显式成本与隐性成本

Now that you have some background information on explicit vs. implicit costs, let’s take a look at how to calculate explicit cost and implicit cost for your business.

Calculate explicit cost

Calculating explicit costs is simple as long as you know your业务费用。To calculate explicit costs, add together your business expenses on the general ledger. Again, this could include insurance, rent, equipment, supplies,商品成本, etc.

Keep in mind that expenses vary from business to business. So, there is no universal formula for computing explicit costs. But, it’s pretty easy to compute if you have a list of your business expenses at the tip of your fingers.

Explicit cost example

Say your business has $10,000 in cost of goods sold, $1,000 in rent, $200 in supplies, $300 in insurance, $13,000 in employee wages, and $500 in utility costs for the period. To find your total explicit costs, add together all of your expenses:

Explicit Costs = $10,000 + $1,000 + $200 + $300 + $13,000 + $500

Your total explicit costs add up to $25,000 for the period. You can plug this amount into other formulas, like the accounting or economic profit formulas, to find out financial information for your business.

Calculate implicit cost

Essentially, implicit cost represents an opportunity cost when a company uses resources for one decision over another. Because it can involve various types of situations, it’s hard to give an implicit cost calculation a standard formula.

为了找到您的隐性或机会成本，请查看与机会相关的成本。例如，培训新员工的一天意味着另一名员工错过了销售和佣金。对于员工/培训师来说，这种机会成本（又称委员会和其他工资）是隐性成本。

隐性成本示例

假设您是一个新的企业主，几年前才刚刚创立了您的第一家公司。为了帮助支付启动费用，您决定在头两年不缴纳薪水。你的薪水wouldhave been $60,000 per year.

Because you did not receive a salary for two years, your implicit cost for your decision is $120,000 ($60,000 X 2). If you would have received said salary, it would have been an explicit cost instead.

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