Life-cycle costing是什么_2024年ACCA考試PM知識點
不要害怕失敗，因為失敗是成功的墊腳石。2024年acca考試時間已經公布，請報名成功同學提前制定備考計劃，鞏固基礎知識點，認真?zhèn)淇?。今天為大家整理了PM科目Life-cycle costing（生命周期成本計算）相關知識點，具體內容如下。
【內容導航】
Life-cycle costing-生命周期成本計算
【知識點】
Life-cycle costing-生命周期成本計算
Life-cycle costing-生命周期成本計算
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：
(1) 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
(2) Introduction
? Extensive capital expenditure costs
? High business risk and negative cash flow
(3) Growth
? Marketing and promotion costs continue
? Rapid increase in sales
? High price
? Competition increases
(4) Maturity
? Marketing and production unit cost falling
? Growth in sales slows down
? Price fall
? Most profitable stages (mainly variable cost)
? Upgrades and new markets should be considered
(5) Decline
? Product loss market
? Prices must be cut to maintain sales
? Superior products appear
只有不斷學習，才能不斷進步，成為更好的自己。以上就是為大家整理的PM科目考試知識點了，2024年acca考試時間公布，同學們要抓緊時間報名。
注：以上內容來自Jenny Liu老師23年基礎精講班第6講
（本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載）
相關文章
津公網安備12010202000755號