Introduction to life cycle costing是什么_2022年ACCA考試PM知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-06-22 09:39:53

人生如棋，走一步看一步是庸者，走一步算三步是常者，走一步定十步是智者。ACCA被譽(yù)為“國際財(cái)會(huì)界的通行證”，含金量比較高，每個(gè)考季都有大量考生報(bào)考。為助力考生順利通過考試，今天東奧小編為大家整理了PM科目知識(shí)點(diǎn)，趕快來看一下吧。

【內(nèi)容導(dǎo)航】

Introduction to life cycle costing-生命周期成本法的介紹

【知識(shí)點(diǎn)】

Introduction to life cycle costing-生命周期成本法的介紹

Definition

? Life cycle costing tracks and accumulates costs and revenue attributable to each product over the entire product life cycle.

A product life cycle can be divided into five phases：

? Development

? Introduction

? Growth

? Maturity

? Decline

Development	? High levels of research development cost. ? High proportion of products costs will be determined at this stage. ? Combine life-cycle costing with target costing.
Introduction	? Extensive marketing and promotion costs. ? High business risk and negative cash flow.
Growth	? Marketing and promotion costs continue. ? Rapid increase in sales. ? High price. ? Competition increases.
Maturity	? Marketing and production unit cost falling. ? Growth in sales slows down. ? Price fall. ? Most profitable stages. ? Upgrades and new markets should be considered.
Decline	? Product loss market. ? Prices must be cut to maintain sales. ? Superior products appear.

梯子的梯階從來不是用來擱腳的，它只是讓人們的腳放上一段時(shí)間，以便讓別一只腳能夠再往上登。以上就是東奧小編為大家整理的PM科目考試知識(shí)點(diǎn)了，距離9月ACCA考試已經(jīng)越來越近，大家需要制定好詳細(xì)的學(xué)習(xí)計(jì)劃，爭取早日上岸！

注：以上內(nèi)容來自PM精講班第3講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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