1. A risk with targetcosting is that cost reductions may affect the perceived value of theproduct. 目标成本的风险在于降低成本会影响到产品的预期价值 (此观点正确,因而,对于企业而言,要防止目标价格无法实现的问题) 2. An effective way ofreducing the projected cost of a new product is to simplify...
考点一:targetcost 计算 -- 如果产品存在costgap 只要有利可图是可以继续生产的) (1) estimatedcost= direct cost / variable production cost(benot suitable for high fixed cost company) (2) ways toclose the cost gap (涉及回答大题的key words)考试的时候写成句子别写短语 考点二:缩减cost gap 的方法...
Ken Garrett explains target costing and life-cycle costing, and gives examples as to how and when you would use these costing techniques Target costing and life-cycle costing can be regarded as relatively modern advances in management accounting, so it is worth first looking...
>>ACCA免费学习资料申请 目标成本法Target Costing定义: 目标成本法是指以给定的竞争价格为基础,从而决定产品的成本,以保证实现预期的利润。目标成本法的核心工作是制定企业新产品的目标成本,并不断改进产品与工序设计,从而确保新产品的成本小于或等于目标成本。 Target costing involves setting a target cost for a p...
目标成本法 Target Costing 定义: 目标成本法是指以给定的竞争价格为基础,从而决定产品的成本,以保证实现预期的利润。目标成本法的核心工作是制定企业新产品的目标成本,并不断改进产品与工序设计,从而确保新产品的成本小于或等于目标成本。 Target costing is an attempt to achieve an acceptable margin in a situatio...
如果磨难是一场洪灾,那就努力把它过成一种灌溉。acca考试每年举行四次,分别在每年的3月份、6月份、9月份与12月份。同学们需根据实际学习情况报考。今天为大家整理了PM科目Evaluation of target costing(目标成本法的评价)相关知识点,准备报名的同学们来看看吧。
Target costing - Lecture 1 - ACCA Performance Management (PM), Free Lectures for the ACCA Performance Management (PM) Exam
新东方在线题库 > ACCA英国注册会计师试题 > F5 > Chapter 2b > The follow... 题目 题型:单选题 来源:新东方在线网络课堂 The following are all steps in the implementation of the target costing process for a product: (1) Calculate the target cost. (2) Calculate the estimated current cost ...
sooha Participant Topics: 51 Replies: 54 ☆☆ could you kindly explain what the different between cost plus costing and mark up in the target costing of example if the company us cost plus costing and want profit 20% the selling price 2$ ...
Functional analysis D Activity analysis 考点 Chapter2bTargetcosting 解析 Variance analysis is not relevant to target costing as it is a technique used for cost control at the production phase of the product life cycle. It is a feedback control tool by nature and target costing is feedforward. ...