Introduction to life cycle costing是什么_2022年ACCA考試PM知識點
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被譽為“國際財會界的通行證”，含金量比較高，每個考季都有大量考生報考。為助力考生順利通過考試，今天東奧小編為大家整理了PM科目知識點，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
【知識點】
Introduction to life cycle costing-生命周期成本法的介紹
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科目考試知識點了，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
(本文為東奧會計在線原創(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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