ACCA PM考点Life cycle costing有哪些？

想要通过ACCA考试并不是一件很简单的事情，ACCA考试科目较多，学员需要掌握每科考试的重难点，才能够更好的通过考试。ACCA PM考点Life cycle costing有哪些？

ACCA PM课程学习让学员可以在MA的基础上进一步掌握和理解作业成本法，目标成本法，生命周期成本法，生产力会计法，环境会计法以及相关成本分析，限制因素，价格决策，内部生产还是外部采购以及其他短期决策。

ACCA PM考点中Life cycle costing是一个比较常考的考点，考点的主要内容可以从以下分析：

1) Development主要：研发费用

Sales volume： None

A high level of set-up costs

Research & development costs

Product design and production

2) Introduction主要：广告费等

Sales volume： Very low level

High marketing and promotion costs

High business risk (negative cash flow, very high fixed costs)

3) Growth主要：投入设备和广告

Sales volume： Rapid increase

Sales revenue increase dramatically

Marketing and promotion cost will continue through this stage

Costs decrease as fixed costs are recovered over greater sales volumes

4) Maturity主要：材料人工等，产品区别化来提高竞争力

Sales volume： Stable high volume

Initially profits keep increase as initial set-up and fixed costs are recovered

Marketing and distribution economies are achieved

Price competition and product differentiation will start to erode

profitability as new customers are limited

5) Decline主要：退役成本，或改良产品来延长生命周期

Sales volume： Falling demand

Product is phasing out，经济效益下滑 marketing costs are cut in this stage

A replacement product needs to have been developedR&D)

Extra development costs to refine the model/function to extend life cycle

Decommissioning cost退役成本，产品退出市场

重要考点Benefits优势表现：

1、考虑了预期寿命内的外部因素external factors

2、考虑所有成本包括R&D费用，进而在设计时就考虑了成本降低问题

3、适用于当前的competitive environment，现代产品生命周期都较短，大部分费用 a large portion of costs 发生在先期，即研发和产生引发市场阶段。

4、鼓励长期回报的政策，譬如若产品生命5年，这5年全部盈利多少，则有多少奖励。鼓励工程师和生产经理更多从大局考虑，而非短期和赢利性。

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