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Specialist Cost & MA Techniques_ACCA考试PM知识点
距离2022年6月考季越来越近，小编也为大家整理了一些Specialist Cost & MA Techniques_ACCA考试PM知识点，希望对大家有帮助！
【科目】
ACCA-PM
【知识点】
Target Costing
1.Definition
· product cost estimate derived from a competitive market price
· places great emphasis on controlling costs by good product design and production planning
2.Target cost = Target price – Target profit
3.Target cost gap = Target cost – Estimated cost
Lifecycle Costing
1.Definition
· a procurement process which considers overall total cost, i.e., sum of acquisition and life cycle ownership cost of an item.
2.Four principal lessons
· All costs should be taken into account when working out the cost of a unit and its profitability
· Attention to all costs will help to reduce the cost per unit and will help an organisation achieve its target cost
· Many costs will be linked
· Costs are committed and incurred at very different times
以上就是小编为大家整理的有关于Specialist Cost & MA Techniques_ACCA考试PM知识点，希望可以帮助大家备考PM考试！预祝大家考试顺利！
注：以上内容来自Stephy Lim老师PM干货直播行动营，本文为正保会计网校文章，转载请注明
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