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Specialist Cost & MA Techniques_ACCA考試PM知識(shí)點(diǎn)
距離2022年6月考季越來(lái)越近，小編也為大家整理了一些Specialist Cost & MA Techniques_ACCA考試PM知識(shí)點(diǎn)，希望對(duì)大家有幫助！
【科目】
ACCA-PM
【知識(shí)點(diǎn)】
Target Costing
1.Definition
· product cost estimate derived from a competitive market price
· places great emphasis on controlling costs by good product design and production planning
2.Target cost = Target price – Target profit
3.Target cost gap = Target cost – Estimated cost
Lifecycle Costing
1.Definition
· a procurement process which considers overall total cost, i.e., sum of acquisition and life cycle ownership cost of an item.
2.Four principal lessons
· All costs should be taken into account when working out the cost of a unit and its profitability
· Attention to all costs will help to reduce the cost per unit and will help an organisation achieve its target cost
· Many costs will be linked
· Costs are committed and incurred at very different times
以上就是小編為大家整理的有關(guān)于Specialist Cost & MA Techniques_ACCA考試PM知識(shí)點(diǎn)，希望可以幫助大家備考PM考試！預(yù)祝大家考試順利！
注：以上內(nèi)容來(lái)自Stephy Lim老師PM干貨直播行動(dòng)營(yíng)，本文為正保會(huì)計(jì)網(wǎng)校文章，轉(zhuǎn)載請(qǐng)注明
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