Life-cycle costing是什么_2024年ACCA考試PM知識點
不要害怕失敗,，因為失敗是成功的墊腳石。2024年acca考試時間已經(jīng)公布,，請報名成功同學(xué)提前制定備考計劃,，鞏固基礎(chǔ)知識點，認(rèn)真?zhèn)淇?。今天為大家整理了PM科目Life-cycle costing（生命周期成本計算）相關(guān)知識點,，具體內(nèi)容如下,。
【內(nèi)容導(dǎo)航】
Life-cycle costing-生命周期成本計算
【知識點】
Life-cycle costing-生命周期成本計算
Life-cycle costing-生命周期成本計算
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：
(1) 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
(2) Introduction
? Extensive capital expenditure costs
? High business risk and negative cash flow
(3) Growth
? Marketing and promotion costs continue
? Rapid increase in sales
? High price
? Competition increases
(4) Maturity
? Marketing and production unit cost falling
? Growth in sales slows down
? Price fall
? Most profitable stages (mainly variable cost)
? Upgrades and new markets should be considered
(5) Decline
? Product loss market
? Prices must be cut to maintain sales
? Superior products appear
只有不斷學(xué)習(xí),，才能不斷進(jìn)步,，成為更好的自己。以上就是為大家整理的PM科目考試知識點了,，2024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Jenny Liu老師23年基礎(chǔ)精講班第6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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