Closing a target cost gap是什么_2023年ACCA考試PM知識(shí)點(diǎn)
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(shí)際學(xué)習(xí)情況報(bào)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(shí)點(diǎn),，準(zhǔn)備報(bào)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(shí)點(diǎn)】
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(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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