Introduction to life cycle costing是什么_2022年ACCA考試PM知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-06-22 09:39:53

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【內(nèi)容導(dǎo)航】

Introduction to life cycle costing-生命周期成本法的介紹

【知識(shí)點(diǎn)】

Introduction to life cycle costing-生命周期成本法的介紹

Definition

? 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：

? Development

? Introduction

? Growth

? Maturity

? Decline

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.
Introduction	? Extensive marketing and promotion costs. ? High business risk and negative cash flow.
Growth	? Marketing and promotion costs continue. ? Rapid increase in sales. ? High price. ? Competition increases.
Maturity	? Marketing and production unit cost falling. ? Growth in sales slows down. ? Price fall. ? Most profitable stages. ? Upgrades and new markets should be considered.
Decline	? Product loss market. ? Prices must be cut to maintain sales. ? Superior products appear.

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注：以上內(nèi)容來(lái)自PM精講班第3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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