Evaluation of target costing是什么_2022年ACCA考試PM知識點
喋喋不休不如觀心自省,。埋怨他人不如即聽即忘。能干擾你的,，往往是自己的太在意,，能傷害你的，往往是自己的想不開,。你若平和,，無人可恨;你若不究，無人能擾,。ACCA被譽(yù)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】
Evaluation of target costing-目標(biāo)成本法的評價
【知識點】
Evaluation of target costing-目標(biāo)成本法的評價
Evaluation of target costing-目標(biāo)成本法的評價
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.
人生的內(nèi)心充實了，才會變得強(qiáng)大,，沒有什么可以打敗我們,，更相信在平淡的生活，也會過得越來越好,。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2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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