Evaluation of target costing是什么_2023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2023-02-17 09:32:17

如果磨難是一場洪災(zāi)，那就努力把它過成一種灌溉。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(xué)們需根據(jù)實(shí)際學(xué)習(xí)情況報(bào)考。今天為大家整理了PM科目Evaluation of target costing(目標(biāo)成本法的評(píng)價(jià))相關(guān)知識(shí)點(diǎn)，準(zhǔn)備報(bào)名的同學(xué)們來看看吧。

【內(nèi)容導(dǎo)航】

Evaluation of target costing-目標(biāo)成本法的評(píng)價(jià)

【知識(shí)點(diǎn)】

Evaluation of target costing-目標(biāo)成本法的評(píng)價(jià)

Advantages

1) Price-led costing improved competitiveness of the company.(external focus)

2) Focus on customer.(market-driven, design products that satisfy customer demand and at a price acceptable to the customers.)

3) Focus on product design.(specify raw materials in need, as well as labor, machinery and other elements of the production process for both new and existing product innovation.)

4) Better and early cost control.

5) Reduces the time taken to get a product to market.

6) More flexible to work as a benchmarks for continuous improvement and cost saving.

Disadvantages

? However unrealistic and unachievable targets can be demotivating.

? It may be not easy to find a suitable market price.

如果結(jié)果不如你所愿，就在塵埃落定前奮力一搏。以上就是為大家整理的PM科目考試知識(shí)點(diǎn)了，2023年acca考試時(shí)間公布，同學(xué)們要抓緊時(shí)間報(bào)名。

注：以上內(nèi)容來自PM精講班第2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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