Profit Maximization and Economic Profit
Maximizing Profits
- Firms must behave as if their primary goal is to maximize profits for survival.
- Even with goals like providing high-quality products or enabling dreams, firms must prioritize profit maximization.
- If a firm doesn't maximize profits, competitors will, potentially leading to the firm's failure.
Defining Profit
- Two types of profit: Accounting profit and economic profit.
- Accounting profit is commonly reported and discussed (e.g., Wall Street Journal, small business conversations).
Accounting Profit
Calculated as revenue minus explicit costs.
Accounting\ Profit = Revenue - Explicit\ Costs
Revenue: Money brought into the firm from selling goods/services.
Explicit costs: Money used to acquire factors of production and raw materials.
If revenue exceeds explicit costs, accounting profit is positive; otherwise, it's negative.
Economic Profit
Considers revenue, explicit costs, and implicit costs (opportunity costs).
Economic\ Profit = Revenue - Explicit\ Costs - Implicit\ Costs
Implicit costs: Opportunity costs of running the business.
Example: Knitting Scarves
- Roommate knits scarves all summer, sells them for $100, with $80 in material costs.
- Accounting profit: 100 - 80 = $20.
- However, there's an opportunity cost: the value of time given up knitting scarves instead of other activities (vacations, other work, etc.).
- Even with accounting profit, economic profit might be negative if opportunity costs are high.
Sam's Smoothies: A Detailed Example
- Sam runs a smoothie business and seeks help evaluating her profit after a year.
Financial Data
- Revenue: 100,000
- Explicit Costs:
- Rent: 13,000
- Labor: 22,000
- Ingredients: 20,000
- Accounting Profit: 100,000 - (13,000 + 22,000 + 20,000) = $45,000
Implicit Costs (Opportunity Costs)
- Sam invested 10,000 of savings in the business that could have been invested elsewhere.
- Potential return on investment (e.g., stock market): 1,000
- Sam turned down a job offer from Starbucks as a manager with a 70,000 salary.
- Total Implicit Costs: 1,000 + 70,000 = $71,000
- Economic Profit: 100,000 - 55,000 - 71,000 = -$26,000
Analysis
- Accountant Perspective: Congratulates Sam on a 45,000 profit.
- Economist Perspective: Sam lost money, as she would have been better off working at Starbucks.
Implications
- Firms with negative economic profit may eventually shut down because resources could be used more productively elsewhere.
- Potential actions for Sam: Raise prices, lower costs, or shut down the business and take the Starbucks job.
Positive Economic Profit Scenario
- If Sam didn't have the Starbucks job offer, the economic profit would be:
- Economic Profit = 100,000 - 55,000 - 1,000 = $44,000
Creating Value
- Firms with positive economic profit create value.
- The resources used (rent, ingredients, labor, opportunity cost) are turned into something more valuable.
Competition and Market Dynamics
- Positive economic profits attract new firms to the market like "Steve's Smoothies"
- New firms compete through:
- Lower prices.
- Better products (higher quality, variety).
- Better marketing
Benefits of Competition
- Consumers benefit as firms compete for their dollars by offering better value.
- Increased competition puts downward pressure on economic profits.
Market Equilibrium
- New entrants continue joining until economic profit is driven to zero.
- Normal rate of profit in a competitive market is zero (economic profit).
- When economic profit equals zero, there is no incentive to enter the market.
Accounting Profit vs. Economic Profit at Equilibrium
- Even when economic profit is zero, accounting profit can be positive.
- Reports in the Wall Street Journal typically refer to accounting profit.
Challenges in Calculation
- Explicit costs are easily tracked, but implicit costs are hidden and difficult to quantify.
- Impossible to know the real opportunity cost of running a business.
Key Takeaways
- Goal is to maximize economic profit which is different than accounting profit.
- Economic profits are rewards for creating value.
- Creating value attracts new firms, and this competition drives economic profit to zero (normal rate of profit).