Closing a target cost gap是什么_2023年ACCA考試PM知識點
念念不忘,必有回響,。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)實際學(xué)習(xí)情況報考。今天為大家整理了PM科目Closing a target cost gap(縮小目標(biāo)成本差距)相關(guān)知識點,,準(zhǔn)備報名的同學(xué)們來看看吧,。
【內(nèi)容導(dǎo)航】
Closing a target cost gap-縮小目標(biāo)成本差距
【知識點】
Closing a target cost gap-縮小目標(biāo)成本差距
Closing a target cost gap-縮小目標(biāo)成本差距
Cost gap = Current cost – target cost
Ways to close the gap:
? Reducing number of components, cut out non-value added activity.(redesign)
? Using cheaper staff.( not scarify quality, may push up waste)
? Using standard components wherever possible.( get bulk discount, decrease o/h)
? Get new, more efficient technology.
? Training and supervision.(increase rate of learning)
? Use different materials or different suppliers.
Remember that these above points should not be implemented if they would compromise quality.
鳥欲高飛先振翅,人求上進(jìn)先讀書,。以上就是為大家整理的PM科目考試知識點了,,2023年acca考試時間公布,同學(xué)們要抓緊時間報名,。
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)