生命周期成本法的介紹是什么_2023年ACCA考試PM知識點

來源：東奧會計在線責編：田彤2023-02-22 09:23:34

努力奔跑是為了追上那個曾經(jīng)被寄予厚望的自己。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。今天為大家整理了PM科目Introduction to life cycle costing(生命周期成本法的介紹)相關知識點，一起來看看吧。

【內(nèi)容導航】

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

【知識點】

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.