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acca F5知识点:Life cycle costing详解进入阅读模式

acca F5知识点:Life cycle costing详解 进入阅读模式 点我咨询

2018-10-09 17:18:29| 来源:中公财经网

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:

Sales volume: Stable high volume
Initially profits keep increase as initial set‐up and fixed costs are recovered

材料人工等

Marketing and distribution economies are achieved

产品区别化来

Price competition and product differentiation will start to erode profitability

提高竞争力

as new customers are limited

Decline
主要:

Sales volume: Falling demand
Product is phasing out, 经济效益下滑 marketing costs are cut in this stage

退役成本

A replacement product needs to have been developed(R&D)

或改良产品来
延长生命周期

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最大化

  • 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,最大化的降低成本。
  • 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

Key time periods need to be measured:


Time to market

Break‐even time after product launch

Return factor 投资收回后收益


Implications 对企业的启示/意义

  • True costs of product are identified 特点:考虑了 R&D,全面考虑了产品盈利性
  • Price will change according to demand 产品价格随市场需求/竞争情况而调整
  • Assess profitability over product life not by period 从生命周期看利润情况,而非阶段

★考点 Benefits 优势:

    • 考虑了预期寿命内的外部因素 external factors
    • 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
    • 非常适用于当前的 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,即研发和产品引进市场阶段。
    • 鼓励长期回报的政策,譬如若产品生命 5 年,这 5 年内全部盈利多少,则有多少奖励。鼓励工程师和生产经理更多从大局考虑,而非短期的盈利性。
    • 鼓励最大化产品周期内的投资回报
  • ★考点计算题:Profitability = total sales revenue – total cost,不要忘记 R&D 阶段
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acca f5知识点:Absorption costing简介
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acca F5知识点:Target costing详解

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