固定資本

Multi tool use
Multi tool use




固定資本（こていしほん）とは、近代経済学における総資本を構成する要素の1つ。機械や建物に、投下される資本を指す[1]。近代経済学においては、その効用は、機械の耐用年数の間に減価し、耐用年数に達すると失われるとされる。会計学上は、新規購入時に固定資産として計上され、その減価分は、減価償却費として、経費計上される。



マルクス経済学における固定資本


マルクス経済学においては、固定資本に投下された価値は、全使用期間の生産過程において、徐々に商品に移転し、その一部が商品の価格に反映し、市場において他の価値（貨幣)と交換され、最終消費者によって消費されるとされる。マルクス経済学では、流動資本の一部である原材料とともに不変資本の一部を構成する[2]。



脚注





  1. ^ 『新編　社会科学事典』　新日本出版


  2. ^ 『資本論』カール・マルクス著　新日本出版









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