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
2018-10-09 17:18:29|
来源:中公财经网
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Development
主 要 : 研发费用
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Sales volume: None
A high level of set‐up costs Research & development costs
Product design and production facilities
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Introduction
主 要 : 广告费等
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Sales volume: Very low level
High marketing and promotion costs
High business risk (negative cash flow, very high fixed costs)
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Growth
主要:
投入设备和广告
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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
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Maturity
主要:
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Sales volume: Stable high volume
Initially profits keep increase as initial set‐up and fixed costs are recovered
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材料人工等
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Marketing and distribution economies are achieved
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产品区别化来
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Price competition and product differentiation will start to erode profitability
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提高竞争力
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as new customers are limited
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Decline
主要:
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Sales volume: Falling demand
Product is phasing out, 经济效益下滑 marketing costs are cut in this stage
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退役成本
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A replacement product needs to have been developed(R&D)
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或改良产品来
延长生命周期
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Extra development costs to refine the model/function to extend life cycle
Discommisioning cost 退役成本,产品退出市场
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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
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Return factor 投资收回后收益
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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:
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- 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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