(a)cost control主要用于成本控制的核算方式
(b)Targetcost=sales–target profit
Estimated cost
When estimated cost>target cost cost gap(howto close)
考點一:targetcost計算--如果產(chǎn)品存在costgap只要有利可圖是可以繼續(xù)生產(chǎn)的)
(1)estimatedcost=direct cost/variable production cost(benot suitable for high fixed cost company)
(2)ways toclose the cost gap(涉及回答大題的key words)考試的時候?qū)懗删渥觿e寫短語
考點二:縮減cost gap的方法-選擇題or問答題形式
※Material cost:existing bulk buying-discount
New cheaper supplier while remaining the quality
※labor cost:negotiate with the existing staff
Hire the new cheaperstaff quality(efficiency)
※productivity產(chǎn)量
※non-value activity(use/esteem)
※few products+common parts–better control
考點三:target profit的計算套路
(c)擴展知識點:關(guān)于target profit的設(shè)定
ROI,Margin,Mark-up三種形式
ROI:return oninvestment
Margin:profit/sales
Mark-up:profit/cost
(d)Life-cyclecosting’s design stage主要用于生命周期成本法的設(shè)計階段e.g.70%~90%of cost will be determined in this stages.(notincurred)
常見相關(guān)概念理解:
1.A risk with targetcosting is that cost reductions may affect the perceived value of theproduct.
目標成本的風(fēng)險在于降低成本會影響到產(chǎn)品的預(yù)期價值
(此觀點正確,因而,對于企業(yè)而言,要防止目標價格無法實現(xiàn)的問題)
2.An effective way ofreducing the projected cost of a new product is to simplify the design.
簡化設(shè)計流程是減少新產(chǎn)品預(yù)期成本的有效方式
(此觀點正確,例如通過使用標準化或更少的組件,去除一些未帶來額外價值的設(shè)計)
3.The value of targetcosting depends on having reliable estimates of sales demand.
目標成本的價值取決于擁有可靠的預(yù)估銷量
(此觀點正確,因為通常而言,生產(chǎn)制造成本在總成本中占有較大比率,因此通過預(yù)估可靠的銷售需求來明確目標銷售價格從而建立目標成本)
4.Target costing may beapplied to services that are provided free of charge to customers,such as costs of call center handling.
目標成本可能適用于向顧客提供免費服務(wù)的領(lǐng)域如:呼叫中心的處理成本
(此觀點是錯誤的,因為目標成本的確定需要依靠于確定一個項目的明確銷售價格因而不適用于free of charge的商品或者服務(wù))
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