Implementing target costing是什么_2023年ACCA考試PM知識點
花無重開日，人無再少年。acca考試每年舉行四次，分別在每年的3月份、6月份、9月份與12月份。同學們需根據(jù)實際學習情況報考。如在報考后想要更改報考信息或是退考，需要在常規(guī)報名截止前完成操作。今天為大家整理了PM科目Implementing target costing(實施目標成本法)相關(guān)知識點，具體內(nèi)容如下。
【內(nèi)容導航】
Implementing target costing-實施目標成本法
【知識點】
Implementing target costing-實施目標成本法
Implementing target costing-實施目標成本法
Steps of target costing
1) Determine a product specification by extensive customer analysis.(Ideally only those features valued by customers will be included in the product design.)
2) Determine possible selling price by extensive external analysis. (competitors,market condition)
3) Establish the required profit margin – this is based upon the overall required return of the business and the level of perceived risk of the product.
4) Calculate the target cost.
5) Close the gap – reduce the cost from the original expected cost to the target cost.
黑發(fā)不知勤學早，白首方悔讀書遲。以上就是為大家整理的PM科目考試知識點了，2023年acca考試時間公布，同學們要抓緊報名。
注：以上內(nèi)容來自PM精講班第2講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)
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