F5考試重點(diǎn)解析：生命周期成本法（Life-Cycle Costing）

從財(cái)務(wù)角度看待產(chǎn)品的“一生”

你知道如何從生命周期的角度看待成本嗎? 成本竟然也是可以被“設(shè)計(jì)”出來的？

來看看一個(gè)產(chǎn)品的“一生”是如何被計(jì)量的吧！

定義：

生命周期成本是指在產(chǎn)品經(jīng)濟(jì)有效使用期間所發(fā)生的與該產(chǎn)品有關(guān)的所有成本，其中包括開發(fā)、生產(chǎn)以及后勤支持。換言之，生命周期成本包括產(chǎn)品設(shè)計(jì)成本、制造成本、使用成本、廢棄處置成本、環(huán)境保護(hù)成本等。

Life-cycle costing is a system which tracks and accumulates the actual costs and revenues attributable to each product from development through to abandonment.

生命周期成本法的優(yōu)點(diǎn)

•生命周期成本關(guān)注于整個(gè)產(chǎn)品生命的價(jià)格策略,而不是一個(gè)短期的計(jì)劃。

Life-cycle costing encourages management to plan the pricing strategy for the whole product life, rather than on a short-term basis.

•識(shí)別成本將發(fā)生在產(chǎn)品的整個(gè)生命周期，意味著管理者可以更了解成本，也可以更好地控制成本。

Identifying the costs which will be incurred throughout the product's life means that management understands the costs better and therefore enables management to control them better.

•在產(chǎn)品的整個(gè)生命周期的基礎(chǔ)上, 監(jiān)控產(chǎn)品的收入和成本，可以為成本控制提供更有價(jià)值的信息。

By monitoring a product's revenues and costs on a cumulative basis over the life of the product, management is provided with more meaningful information for control than it would have by monitoring costs and revenues period by period.

•在設(shè)計(jì)產(chǎn)品階段，生命周期成本法更容易“設(shè)計(jì)出成本”，而非“控制成本”。在設(shè)計(jì)階段，通過考慮產(chǎn)品的整個(gè)生命周期，管理者更容易實(shí)現(xiàn)一個(gè)合理的成本基礎(chǔ)，以及合理的利潤(rùn)。

It is much easier to "design out costs" during the design phase of a product than to "control out costs" later in a product's life cycle. By considering the whole life cycle of the product at the design phase, management is more likely to achieve a reasonable cost base and therefore reasonable profits.

•在決定是否繼續(xù)開發(fā)和制造產(chǎn)品時(shí)，將基于更完整的信息。

Decisions about whether to continue to develop and manufacture products will be based on more complete information when the product life cycle is considered.

知道了一個(gè)產(chǎn)品的一生是如何計(jì)量成本的，那你有沒有想過，自己的一生該如何計(jì)量成本呢？試試從成本的角度規(guī)劃一下自己的人生吧。