ACC 818 — Module 4: Price Controls, Market Efficiency & Short-Run Production

Two halves: (1) what happens when government overrides market prices, and (2) the foundation of firm theory — short-run production and cost curves.

Learning Outcomes

  • Discuss government-controlled prices
  • Contrast price floors with price ceilings
  • Explain long-run vs. short-run effects of rent controls
  • Generalize about economic production, costs, and profits in the short run

Topic 1: Price Ceilings

  • Maximum legal price, set below market equilibrium. Example: rent control.
  • Short-run benefit: lower prices for some consumers.
  • Long-run cost: shortages (Qd > Qs), reduced quality (landlords cut maintenance), reduced supply (conversions to condos), black markets.

Topic 2: Price Floors

  • Minimum legal price, set above market equilibrium. Examples: minimum wage, agricultural price supports.
  • Intent: protect workers/farmers from low compensation.
  • Side effect: surplus (Qs > Qd) — e.g. unemployment if minimum wage exceeds market-clearing wage.

Topic 3: Market Failures and Government Intervention

  • Externalities — costs/benefits not captured by market prices.
    • Positive externalities (education, healthcare) → underprovided by market → government subsidizes.
    • Negative externalities (pollution, smoking) → overprovided by market → government taxes (e.g. tobacco taxes).

Topic 4: Short-Run Production

  • Factors of production — labor, capital, natural resources.
  • Short run — period in which at least one factor is fixed (typically capital — buildings, equipment).
  • Long run — period in which all factors can vary.
  • Fixed costs — don’t change with output (rent, machinery, R&D).
  • Variable costs — change with output (labor, raw materials).
  • Total product, average product, marginal product describe how output responds to adding more of a variable input (typically labor).
  • Diminishing returns — eventually, adding more of a variable input to fixed capital yields smaller and smaller increases in output.

Accounting vs. Economic Concepts

A persistent theme: accountants count explicit costs only. Economists also count opportunity costs (what the firm’s resources could have earned in the next-best use). So economic profit < accounting profit. A firm with positive accounting profit can have zero or negative economic profit.

Key Terms

Price Ceiling · Price Floor · Externality · Subsidy · Pigouvian Tax · Fixed Cost · Variable Cost · Marginal Product · Diminishing Returns · Economic Profit