关于ACCA PM，对于不同基础的同学，难易程度不同，对于这个科目比较重要的知识点life cycle costing，也是常常会考到的，关于这一块内容，跟小编一起去看看吧！
Development 主要： 研发费用
Sales volume: None
A high level of set‐up costs Research & development costs Product design and production facilities
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)
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 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
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 developed(R&D) Extra development costs to refine the model/function to extend life cycle Discommisioning cost退役成本，产品退出市场
作用：Maximizing return over the product life cycle产品整个生命周期的投资回报zui大化
Design costs out of products 早期设计时考虑了产品70%+的成本，从整个生命周期来 看，zui大化的降低成本。
Minimize the time to market缩短入场时间，尽早占据市场，且竞争对手的产品不多
Maximize the length of the life cycle itself. 将产品可盈利的时间拉长，来增加收益
Minimize break‐even time 尽快达到盈亏平衡点，即尽早收回投资，实现盈利
Manage the product’s cash flow 管理现金流
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