F5考试重点解析：生命周期成本法（Life-Cycle Costing）

从财务角度看待产品的“一生”

你知道如何从生命周期的角度看待成本吗? 成本竟然也是可以被“设计”出来的？

来看看一个产品的“一生”是如何被计量的吧！

定义：

生命周期成本是指在产品经济有效使用期间所发生的与该产品有关的所有成本，其中包括开发、生产以及后勤支持。换言之，生命周期成本包括产品设计成本、制造成本、使用成本、废弃处置成本、环境保护成本等。

Life-cycle costing is a system which tracks and accumulates the actual costs and revenues attributable to each product from development through to abandonment.

生命周期成本法的优点

•生命周期成本关注于整个产品生命的价格策略,而不是一个短期的计划。

Life-cycle costing encourages management to plan the pricing strategy for the whole product life, rather than on a short-term basis.

•识别成本将发生在产品的整个生命周期，意味着管理者可以更了解成本，也可以更好地控制成本。

Identifying the costs which will be incurred throughout the product's life means that management understands the costs better and therefore enables management to control them better.

•在产品的整个生命周期的基础上, 监控产品的收入和成本，可以为成本控制提供更有价值的信息。

By monitoring a product's revenues and costs on a cumulative basis over the life of the product, management is provided with more meaningful information for control than it would have by monitoring costs and revenues period by period.

•在设计产品阶段，生命周期成本法更容易“设计出成本”，而非“控制成本”。在设计阶段，通过考虑产品的整个生命周期，管理者更容易实现一个合理的成本基础，以及合理的利润。

It is much easier to "design out costs" during the design phase of a product than to "control out costs" later in a product's life cycle. By considering the whole life cycle of the product at the design phase, management is more likely to achieve a reasonable cost base and therefore reasonable profits.

•在决定是否继续开发和制造产品时，将基于更完整的信息。

Decisions about whether to continue to develop and manufacture products will be based on more complete information when the product life cycle is considered.

知道了一个产品的一生是如何计量成本的，那你有没有想过，自己的一生该如何计量成本呢？试试从成本的角度规划一下自己的人生吧。