生命周期成本法的介紹是什么_2023年ACCA考試PM知識(shí)點(diǎn)
努力奔跑是為了追上那個(gè)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(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Introduction to life cycle costing(生命周期成本法的介紹)相關(guān)知識(shí)點(diǎn)，一起來(lái)看看吧。
【內(nèi)容導(dǎo)航】
Introduction to life cycle costing-生命周期成本法的介紹
【知識(shí)點(diǎn)】
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. |
如果運(yùn)氣不行，那就試試勇氣。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(lái)自PM精講班第3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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